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SEC Comment Letter for NaaS Technology (NAAS) — Mar 31, 2026

NaaS Technology Inc.
Date: March 31, 2026 · CIK: 0001712178 · Accession: 0000000000-26-003270

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-294212

Date
March 31, 2026
Author
Division of
Form
UPLOAD
Company
NaaS Technology Inc.

Letter

Re: NaaS Technology Inc. Registration Statement on Form F-1 Filed March 11, 2026 File No. 333-294212 Dear Yang Wang:

March 31, 2026

Yang Wang Director and Chief Executive Officer NaaS Technology Inc. Newlink Center, Area G, Building 7, Huitong Times Square, No.1 Yaojiayuan South Road, Chaoyang District, Beijing, 100024, The People s Republic of China

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. 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.

Please contact Alyssa Wall at 202-551-8106 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Trade &
Services
cc: Richard Chang

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 March 31, 2026

Yang Wang
Director and Chief Executive Officer
NaaS Technology Inc.
Newlink Center, Area G, Building 7, Huitong Times Square,
No.1 Yaojiayuan South Road, Chaoyang District,
Beijing, 100024, The People s Republic of China

 Re: NaaS Technology Inc.
 Registration Statement on Form F-1
 Filed March 11, 2026
 File No. 333-294212
Dear Yang Wang:

 This is to advise you that we have not reviewed and will not review your
registration
statement.

 Please refer to Rules 460 and 461 regarding requests for acceleration.
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.

 Please contact Alyssa Wall at 202-551-8106 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Trade &
Services
cc: Richard Chang
</TEXT>
</DOCUMENT>