SEC Comment Letter for Yum China Holdings, Inc. (YUMC) (CIK 0001673358) (YUMC) — Mar 29, 2017
Yum China Holdings, Inc. (YUMC) (CIK 0001673358)
Date: March 29, 2017 · CIK: 0001673358 · Accession: 0000000000-17-010363
AI Filing Summary & Sentiment
File numbers found in text: 333-213719
Letter
Mail Stop 3561 March 29, 201 7 Shella Ng Chief Legal Officer Yum China Holdings, Inc. 7100 Corporate Drive Plano, TX 75024
Re: Yum China Holdings , Inc. Post-Effective Amendment No. 1 to Form S-1 Filed March 9, 2017 File No. 333-213719
Dear Ms. Ng :
We have limited our review of your post -effective amendment to those issues we have addressed in our comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.
Please respond to this letter by amending your registration statement and providing the requested information . If you do not believe our com ments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your registration statement and the information you provide in response to these comments, w e may have additional comments
Incorporation of Certain Information by Reference, page 58
1. Please incorporate by reference your Current Report on Form 8 -K filed on March 10, 2017.
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.
Shella Ng Yum China Holdings , Inc. March 29, 201 7 Page 2
Please contact John Stickel at (202) 551 -3324 or me at (202) 551 -3217 with any questions. Sincerely,
/s/ J. Nolan McWilliams
J. Nolan McWilliams Attorney -Advisor Office of Transportation and Leisure
cc: Paul L. Choi , Esq.
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Mail Stop 3561 March 29, 201 7 Shella Ng Chief Legal Officer Yum China Holdings, Inc. 7100 Corporate Drive Plano, TX 75024 Re: Yum China Holdings , Inc. Post-Effective Amendment No. 1 to Form S-1 Filed March 9, 2017 File No. 333-213719 Dear Ms. Ng : We have limited our review of your post -effective amendment to those issues we have addressed in our comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information . If you do not believe our com ments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, w e may have additional comments Incorporation of Certain Information by Reference, page 58 1. Please incorporate by reference your Current Report on Form 8 -K filed on March 10, 2017. 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. Shella Ng Yum China Holdings , Inc. March 29, 201 7 Page 2 Please contact John Stickel at (202) 551 -3324 or me at (202) 551 -3217 with any questions. Sincerely, /s/ J. Nolan McWilliams J. Nolan McWilliams Attorney -Advisor Office of Transportation and Leisure cc: Paul L. Choi , Esq.