SEC Comment Letter for Yiren Digital (YRD) — Oct 12, 2017
Yiren Digital Ltd.
Date: Oct. 12, 2017 · CIK: 0001631761 · Accession: 0000000000-17-036206
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Mail Stop 4720 October 12 , 2017 Yu Cong Chief Financial Officer Yirendai Ltd. 10/F, Building 9,91 Jianguo Road Chaoyang District, Beijing 100022 The People’s Republic of China Re: Yirendai Ltd. Form 20 -F for the Fiscal Year Ended December 31, 2016 Filed April 24, 2017 File No. 001 -37657 Dear Mr. Cong : 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 the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ Michael Volley Michael Volley Staff Accountant Office of Financial Services