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Correspondence 0001193125-23-231910 from Bilibili Inc. (BILI)

Bilibili Inc.
Date: Sept. 11, 2023 · CIK: 0001723690 · Accession: 0001193125-23-231910

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 001-38429

Referenced dates: August 29, 2023

Date
September 11, 2023
Author
/s/ Xin Fan
Form
CORRESP
Company
Bilibili Inc.

Letter

VIA EDGAR Division of Corporation Finance Office of Technology Securities and Exchange Commission Washington, D.C. 20549 Re: Bilibili Inc. (the “Company”) Form 20-F for the Fiscal Year Ended December 31, 2022 Filed April 27, 2023 (File No. 001-38429)

Dear Ms. Veator, Mr. Krikorian, Mr. Pattan and Mr. Mew,

The Company has received the letter dated August 29, 2023 from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) regarding the Company’s annual report on Form 20-F for the fiscal year ended December 31, 2022 filed with the Commission on April 27, 2023 (the “2022 Form 20-F”). The Company respectfully submits to the Staff to request an extension to the deadline for responding to the letter due to the additional time required to gather sufficient information and prepare thorough responses. The Company will provide its response to the letter as soon as possible, no later than September 26, 2023.

If you have any additional questions or comments regarding the 2022 Form 20-F, please contact the undersigned at +86 21 2509 9255 or the Company’s U.S. counsel, Haiping Li of Skadden, Arps, Slate, Meagher & Flom LLP at +86 21 6193 8210 or haiping.li@skadden.com.

Very truly yours,
/s/ Xin Fan

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CORRESP
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filename1.htm

CORRESP

 Bilibili Inc.

Building 3, Guozheng Center, No. 485 Zhengli Road

Yangpu District, Shanghai, 200433

People’s Republic of China

September 11, 2023

 VIA EDGAR

Ms. Laura Veator

 Mr. Stephen Krikorian

Mr. Austin Pattan

 Mr. Andrew Mew

Division of Corporation Finance

 Office of Technology

Securities and Exchange Commission

 100 F Street, N.E.

Washington, D.C. 20549

Re:
 Bilibili Inc. (the “Company”)

Form 20-F for the Fiscal Year Ended December 31, 2022

Filed April 27, 2023 (File
No. 001-38429)

 Dear Ms. Veator, Mr. Krikorian, Mr. Pattan and Mr. Mew,

 The Company has received the letter dated August 29, 2023 from the staff (the “Staff”) of the Securities and
Exchange Commission (the “Commission”) regarding the Company’s annual report on Form 20-F for the fiscal year ended December 31, 2022 filed with the Commission on April 27, 2023
(the “2022 Form 20-F”). The Company respectfully submits to the Staff to request an extension to the deadline for responding to the letter due to the additional time required to gather
sufficient information and prepare thorough responses. The Company will provide its response to the letter as soon as possible, no later than September 26, 2023.

If you have any additional questions or comments regarding the 2022 Form 20-F, please contact the
undersigned at +86 21 2509 9255 or the Company’s U.S. counsel, Haiping Li of Skadden, Arps, Slate, Meagher & Flom LLP at +86 21 6193 8210 or haiping.li@skadden.com.

Very truly yours,

 /s/ Xin Fan

Xin Fan

Chief Financial Officer

cc:
 Rui Chen, Chairman and Chief Executive Officer, Bilibili Inc.

Haiping Li, Esq., Partner, Skadden, Arps, Slate, Meagher & Flom LLP