SEC Comment Letter 0000000000-23-008470 to BEST Inc. (CIK 0001709505)
BEST Inc. (CIK 0001709505)
Date: Aug. 4, 2023 · CIK: 0001709505 · Accession: 0000000000-23-008470
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File numbers found in text: 001-38198
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United States securities and exchange commission logo
August 4, 2023
Gloria Fan
Chief Financial Officer
BEST Inc.
2nd Floor, Block A, Huaxing Modern Industry Park
No. 18 Tangmiao Road, Xihu District, Hangzhou
Zhejiang Province 310013
People’s Republic of China
Re:BEST Inc.
Form 20-F for the Fiscal Year Ended December 31, 2022
File No. 001-38198
Dear Gloria Fan:
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 their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Disclosure Review Program
cc: Yi Gao, Esq.