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Correspondence 0001104659-25-004736 from Xunlei Ltd (XNET) (CIK 0001510593) (XNET)

Xunlei Ltd (XNET) (CIK 0001510593)
Date: Jan. 21, 2025 · CIK: 0001510593 · Accession: 0001104659-25-004736

AI Filing Summary & Sentiment

File numbers found in text: 001-35224

Referenced dates: December 10, 2024

Date
January 21, 2025
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 Re: Xunlei Limited (the “Company”) Form 20-F for the fiscal year ended December 31, 2023 Response dated September 6, 2024 File No. 001-35224

Dear Ms. Dietz and Ms. Chen,

The Company has received the letter dated December 10, 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, 2024 (the “2023 Form 20-F”) and the Company’s correspondence filed with the Commission on September 6, 2024. The Company has previously submitted a letter on December 18, 2024 to the Staff to request an extension to the deadline for responding to the Letter to January 9, 2025. Subsequently, the Company has submitted a letter on January 6, 2025 to the Staff to request a further extension to the deadline for responding to the Letter to January 23, 2025.

The Company respectfully requests an additional extension of the deadline for responding to the Letter due to the additional time required to gather sufficient information and prepare thorough responses and the upcoming Chinese New Year holiday. The Company will provide its response to the Letter as soon as possible prior, no later than February 28, 2025.

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

January 21, 2025

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

    Response dated September 6, 2024

    File No. 001-35224

Dear
Ms. Dietz and Ms. Chen,

The
Company has received the letter dated December 10, 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, 2024 (the “2023 Form 20-F”)
and the Company’s correspondence filed with the Commission on September 6, 2024. The Company has previously submitted
a letter on December 18, 2024 to the Staff to request an extension to the deadline for responding to the Letter to January 9,
2025. Subsequently, the Company has submitted a letter on January 6, 2025 to the Staff to request a further extension to the deadline
for responding to the Letter to January 23, 2025.

The Company respectfully requests an additional
extension of the deadline for responding to the Letter due to the additional time required to gather sufficient information and prepare
thorough responses and the upcoming Chinese New Year holiday. The Company will provide its response to the Letter as soon as possible
prior, no later than February 28, 2025.

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