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SEC Comment Letter for Bilibili Inc. (BILI, BLBLF) (CIK 0001723690) (BILI) — Aug 17, 2026

Bilibili Inc. (BILI, BLBLF) (CIK 0001723690)
Date: Aug. 17, 2026 · CIK: 0001723690 · Accession: 0000000000-26-008073

Regulatory Compliance Financial Reporting Internal Controls

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File numbers found in text: 001-38429

Date
August 17, 2026
Author
Office of Technology
Form
UPLOAD
Company
Bilibili Inc. (BILI, BLBLF) (CIK 0001723690)

Letter

August 17, 2026 Rui Chen Chief Executive Officer Bilibili Inc. Building 3, Guozheng Center No. 485 Zhengli Road, Yangpu District Shanghai, 200433 People's Republic of China Re: Bilibili Inc. Form 20-F for the Fiscal Year Ended December 31, 2025 Filed April 16, 2026 File No. 001-38429 Dear Rui Chen: 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 Office of Technology cc: Haiping Li

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August 17, 2026
Rui Chen
Chief Executive Officer
Bilibili Inc.
Building 3, Guozheng Center
No. 485 Zhengli Road, Yangpu District
Shanghai, 200433
People's Republic of China
Re: Bilibili Inc.
Form 20-F for the Fiscal Year Ended December 31, 2025
Filed April 16, 2026
File No. 001-38429
Dear Rui Chen:
            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
Office of Technology
cc: Haiping Li