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SEC Comment Letter for Yiren Digital (YRD) — Oct 12, 2017

Yiren Digital Ltd.
Date: Oct. 12, 2017 · CIK: 0001631761 · Accession: 0000000000-17-036206

AI Filing Summary & Sentiment

Date
December 31, 2016
Author
/s/ Michael Volley
Form
UPLOAD
Company
Yiren Digital Ltd.

Letter

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

Show Raw Text
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