SEC Comment Letter 0000000000-22-013531 to JD.com, Inc. (JD, JDCMF) (CIK 0001549802) (JD)
JD.com, Inc. (JD, JDCMF) (CIK 0001549802)
Date: Dec. 15, 2022 · CIK: 0001549802 · Accession: 0000000000-22-013531
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United States securities and exchange commission logo
December 15, 2022
Lei Xu
Chief Executive Officer
JD.com, Inc.
20th Floor, Building A, No. 18 Kechuang 11 Street
Yizhuang Economic and Technological Development Zone
Daxing District, Beijing 101111
People’s Republic of China
Re:JD.com, Inc.
Form 20-F for the Fiscal Year Ended December 31, 2021
Filed April 28, 2022
File No. 1-36450
Dear Lei Xu:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Sandy Xu