SEC Comment Letter 0000000000-24-000720 to JD.com, Inc. (JD, JDCMF) (CIK 0001549802) (JD)
JD.com, Inc. (JD, JDCMF) (CIK 0001549802)
Date: Jan. 19, 2024 · CIK: 0001549802 · Accession: 0000000000-24-000720
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File numbers found in text: 001-36450
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United States securities and exchange commission logo
January 19, 2024
Sandy Ran Xu
Chief Financial 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, 2022
File No. 001-36450
Dear Sandy Ran 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
Disclosure Review Program
cc: Shu Du, Esq.