SEC Comment Letter for Cheetah Mobile (CMCM) — Nov 1, 2016
Cheetah Mobile Inc.
Date: Nov. 1, 2016 · CIK: 0001597835 · Accession: 0000000000-16-099296
AI Filing Summary & Sentiment
Letter
Mail Stop 4561 November 1 , 2016 Ka Wai Andy Yeung Chief Financial Officer Cheetah Mobile Inc. Hui Tong Times Square No. 8, Yaojiayuan South Road Chaoyang District, Beijing 100123
Re: Cheetah Mobile Inc. Form 20-F for the Fiscal Year Ended December 31, 2015 Filed April 22, 2016 File No. 001 -36427
Dear Mr. Yeung :
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,
/s/ Kathleen Collins
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Mail Stop 4561 November 1 , 2016 Ka Wai Andy Yeung Chief Financial Officer Cheetah Mobile Inc. Hui Tong Times Square No. 8, Yaojiayuan South Road Chaoyang District, Beijing 100123 Re: Cheetah Mobile Inc. Form 20-F for the Fiscal Year Ended December 31, 2015 Filed April 22, 2016 File No. 001 -36427 Dear Mr. Yeung : 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, /s/ Kathleen Collins Kathleen Collins Accounting Branch Chief Office of Information Technologies and Services