SEC Comment Letter 0000000000-23-010639 to Cheetah Mobile Inc. (CMCM) (CIK 0001597835) (CMCM)
Cheetah Mobile Inc. (CMCM) (CIK 0001597835)
Date: Sept. 27, 2023 · CIK: 0001597835 · Accession: 0000000000-23-010639
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File numbers found in text: 001-36427
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United States securities and exchange commission logo
September 27, 2023
Thomas Ren
Chief Financial Officer
Cheetah Mobile Inc.
Building No. 11
Wandong Science and Technology Cultural Innovation Park
No.7 Sanjianfangnanli, Chaoyang District
Beijing 100024
People’s Republic of China
Re:Cheetah Mobile Inc.
Form 20-F for the Fiscal Year Ended December 31, 2022
Filed April 18, 2023
File No. 001-36427
Dear Thomas Ren:
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: Sheryl (Xuyang) Zhang