SEC Comment Letter for Cheetah Mobile (CMCM) — Jan 9, 2020
Cheetah Mobile Inc.
Date: Jan. 9, 2020 · CIK: 0001597835 · Accession: 0000000000-20-000202
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File numbers found in text: 001-36427
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January 8, 2020
Vincent Jiang
Chief Financial Officer
Cheetah Mobile Inc.
Building No. 8
Hui Tong Times Square
Yaojiayuan South Road
Beijing 100123
People’s Republic of China
Re:Cheetah Mobile Inc.
Form 20-F for the Fiscal Year Ended December 31, 2018
Filed April 26, 2019
File No. 001-36427
Dear Mr. Jiang:
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 Technology
cc: Julie Gao