SEC Comment Letter for Yum China Holdings, Inc. (YUMC) (CIK 0001673358) (YUMC) — Oct 7, 2016
Yum China Holdings, Inc. (YUMC) (CIK 0001673358)
Date: Oct. 7, 2016 · CIK: 0001673358 · Accession: 0000000000-16-096327
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File numbers found in text: 001-37762
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Mail Stop 3561 October 7, 2016 Mickey Pant Chief Executive Officer Yum China Holdings, Inc. 7100 Corporate Drive Plano, TX 75024 Re: Yum China Holdings, Inc. Form 10-12B Filed May 4, 2016 File No. 001-37762 Dear Mr. Pant : We have completed our review of your filings . 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/ Justin Dobbie Justin Dobbie Legal Branch Chief Office of Transportation and Leisure cc: Benjamin M. Roth Wachtell, Lipton, Rosen & Katz