SEC Comment Letter 0000000000-23-013358 to Autohome Inc. (ATHM) (CIK 0001527636) (ATHM)
Autohome Inc. (ATHM) (CIK 0001527636)
Date: Dec. 7, 2023 · CIK: 0001527636 · Accession: 0000000000-23-013358
AI Filing Summary & Sentiment
File numbers found in text: 001-36222
Letter
United States securities and exchange commission logo December 7, 2023 Quan Long Chief Executive Officer Autohome Inc. 18th Floor Tower B, CEC Plaza 3 Dan Ling Street Haidian District, Beijing 10080 The People's Republic of China Re:Autohome Inc. Form 20-F for the Fiscal Year Ended December 31, 2022 File No. 001-36222 Dear Quan Long: We have reviewed your November 17, 2023 response to our comment letter and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our November 3, 2023 letter. Form 20-F for the Fiscal Year Ended December 31, 2022 General 1.We note your responses to the staff’s questions about your treatment of time deposits. Please note that, based on your description of such assets, we do not necessarily agree with your view that the time deposits may be treated as “cash items” for purposes of section 3(a)(1)(C) of the Investment Company Act of 1940, as amended (“Company Act”). Please supplement your previously proposed risk factor regarding the Company’s status under the Company Act to reflect the foregoing and provide us with the proposed disclosures that you will include in future filings.
FirstName LastNameQuan Long Comapany NameAutohome Inc. December 7, 2023 Page 2 FirstName LastName Quan Long Autohome Inc. December 7, 2023 Page 2 Please contact Megan Akst at 202-551-3407 or Christine Dietz at 202-551-3408 if you have questions regarding comments on the financial statements and related matters. Sincerely, Division of Corporation Finance Office of Technology cc: Craig Yan Zeng
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United States securities and exchange commission logo
December 7, 2023
Quan Long
Chief Executive Officer
Autohome Inc.
18th Floor Tower B, CEC Plaza
3 Dan Ling Street
Haidian District, Beijing 10080
The People's Republic of China
Re:Autohome Inc.
Form 20-F for the Fiscal Year Ended December 31, 2022
File No. 001-36222
Dear Quan Long:
We have reviewed your November 17, 2023 response to our comment letter and have the
following comment.
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments. Unless
we note otherwise, any references to prior comments are to comments in our November 3, 2023
letter.
Form 20-F for the Fiscal Year Ended December 31, 2022
General
1.We note your responses to the staff’s questions about your treatment of time deposits.
Please note that, based on your description of such assets, we do not necessarily agree
with your view that the time deposits may be treated as “cash items” for purposes of
section 3(a)(1)(C) of the Investment Company Act of 1940, as amended (“Company
Act”). Please supplement your previously proposed risk factor regarding the Company’s
status under the Company Act to reflect the foregoing and provide us with the proposed
disclosures that you will include in future filings.
FirstName LastNameQuan Long
Comapany NameAutohome Inc.
December 7, 2023 Page 2
FirstName LastName
Quan Long
Autohome Inc.
December 7, 2023
Page 2
Please contact Megan Akst at 202-551-3407 or Christine Dietz at 202-551-3408 if you
have questions regarding comments on the financial statements and related matters.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Craig Yan Zeng