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Correspondence 0001104659-24-092542 from Xunlei Ltd (XNET) (CIK 0001510593) (XNET)

Xunlei Ltd (XNET) (CIK 0001510593)
Date: Aug. 26, 2024 · CIK: 0001510593 · Accession: 0001104659-24-092542

AI Filing Summary & Sentiment

File numbers found in text: 001-35224

Referenced dates: August 12, 2024

Date
August 26, 2024
Author
Xunlei Limited
Form
CORRESP
Company
Xunlei Ltd (XNET) (CIK 0001510593)

Letter

VIA EDGAR Division of Corporation Finance Office of Technology Securities and Exchange Commission Washington, D.C. 20549 Re: Xunlei Limited (the “Company”) Form 20-F for the Fiscal Year Ended December 31, 2023 Filed on April 23, 2024 (File No. 001-35224)

Dear Ms. Dietz and Ms. Chen,

The Company has received the letter dated August 12, 2024 (the “Letter”) from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) regarding the Company’s annual report on Form 20-F for the fiscal year ended December 31, 2023 filed with the Commission on April 23, 2023 (the “2023 Form 20-F”) and the Company’s correspondence filed with the Commission on June 20, 2024. The Company respectfully submits to the Staff to request an extension to the deadline for responding to the Letter due to the additional time required to gather sufficient information and prepare thorough responses. The Company will provide its response to the Letter as soon as possible, no later than September 10, 2024.

If you have any additional questions or comments regarding the 2023 Form 20-F, please contact the undersigned at zhounaijiang@xunlei.com or the Company’s U.S. counsel, Haiping Li of Skadden, Arps, Slate, Meagher & Flom LLP, at +86 21 6193 8210 or haiping.li@skadden.com.

Very truly yours,
Xunlei Limited

Show Raw Text
CORRESP
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filename1.htm

Xunlei
Limited

3709 Baishi Road

Nanshan District, Shenzhen 518000

The People’s Republic of China

August 26, 2024

VIA EDGAR

Ms. Christine Dietz

Ms. Chen Chen

Division of Corporation Finance

Office of Technology

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

  Re:
  Xunlei Limited (the “Company”)

  Form 20-F for the Fiscal Year
Ended December 31, 2023

  Filed on April 23, 2024 (File No. 001-35224)

Dear Ms. Dietz
and Ms. Chen,

The Company has received the letter dated August 12,
2024 (the “Letter”) from the staff (the “Staff”) of the Securities and Exchange Commission (the
 “Commission”) regarding the Company’s annual report on Form 20-F for the fiscal year ended December 31,
2023 filed with the Commission on April 23, 2023 (the “2023 Form 20-F”) and the Company’s correspondence
filed with the Commission on June 20, 2024. The Company respectfully submits to the Staff to request an extension to the deadline
for responding to the Letter due to the additional time required to gather sufficient information and prepare thorough responses. The
Company will provide its response to the Letter as soon as possible, no later than September 10, 2024.

If
you have any additional questions or comments regarding the 2023 Form 20-F, please contact the undersigned at zhounaijiang@xunlei.com
or the Company’s U.S. counsel, Haiping Li of Skadden, Arps, Slate, Meagher & Flom LLP, at +86 21 6193 8210 or haiping.li@skadden.com.

    Very truly yours,

    Xunlei Limited

    By:
    /s/ Naijiang (Eric) Zhou

    Name: Naijiang (Eric) Zhou

    Title: Chief Financial Officer

cc: Jinbo Li, Chairman of the Board and Chief Executive Officer, Xunlei Limited

  Haiping Li, Esq., Partner, Skadden, Arps, Slate, Meagher &
Flom LLP