SEC Comment Letter for Cheetah Mobile (CMCM) — Oct 21, 2015
Cheetah Mobile Inc.
Date: Oct. 21, 2015 · CIK: 0001597835 · Accession: 0000000000-15-050811
AI Filing Summary & Sentiment
Letter
Mailstop 4561 October 21, 2015 Ka Wai Andy Yeung Chief Financial Officer Cheetah Mobile Inc. 12/F, Fosun International Center Tower No. 237 Chaoyang North Road Choyang District, Beijing 100022
Re: Cheetah Mobile Inc. Form 20-F for the Fiscal Year Ended December 31, 2014 Filed April 21, 2015 File No. 001 -36427
Dear Mr. Yeung :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or a ny person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1 934 and all applicable rules require.
Sincerely,
/s/ Craig D. Wilson
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Mailstop 4561 October 21, 2015 Ka Wai Andy Yeung Chief Financial Officer Cheetah Mobile Inc. 12/F, Fosun International Center Tower No. 237 Chaoyang North Road Choyang District, Beijing 100022 Re: Cheetah Mobile Inc. Form 20-F for the Fiscal Year Ended December 31, 2014 Filed April 21, 2015 File No. 001 -36427 Dear Mr. Yeung : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or a ny person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1 934 and all applicable rules require. Sincerely, /s/ Craig D. Wilson Craig D. Wilson Sr. Asst. Chief Accountant Office of Information Technologies and Services