SEC Company Response from Yum China Holdings, Inc. (YUMC) (CIK 0001673358) (YUMC) — Apr 3, 2017
Yum China Holdings, Inc. (YUMC) (CIK 0001673358)
Date: April 3, 2017 · CIK: 0001673358 · Accession: 0001193125-17-107638
AI Filing Summary & Sentiment
File numbers found in text: 333-213719
Referenced dates: March 29, 2017
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CORRESP 1 filename1.htm CORRESPONDENCE April 3, 2017 VIA EDGAR & E-MAIL Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: J. Nolan McWilliams Re: Yum China Holdings, Inc. Post-Effective Amendment No. 1 to Form S-1 Filed March 9, 2017 File No. 333-213719 Ladies and Gentlemen: Yum China Holdings, Inc. (the “Company”) is pleased to respond to the letter dated March 29, 2017 from the staff (the “Staff”) of the Securities and Exchange Commission with respect to Post-Effective Amendment No. 1 (“Post-Effective Amendment No. 1”) to the Company’s Registration Statement on Form S-1 (the “Form S-1”). Concurrently herewith, the Company has filed Post-Effective Amendment No. 2 (“Post-Effective Amendment No. 2”) to the Form S-1 incorporating the revision described herein. For the convenience of the Staff’s review, we have set forth below the comment contained in the Staff’s letter in italics followed by the Company’s response. Incorporation of Certain Information by Reference, page 58 Staff Comment No. 1: Please incorporate by reference your Current Report on Form 8-K filed on March 10, 2017. Company Response: The Company has revised its disclosure in response to the Staff’s comment. Please see page 58 of Amendment No. 2. If you would like to discuss the matters set forth herein, please contact me at + (86) 21 2407 7888 or shella.ng@yumchina.com. Sincerely, /s/ Shella Ng Shella Ng Chief Legal Officer and Corporate Secretary Yum China Holdings, Inc.