Correspondence 0001104659-23-107123 from GreenTree Hospitality Group Ltd. (GHG)
GreenTree Hospitality Group Ltd.
Date: Oct. 5, 2023 · CIK: 0001724755 · Accession: 0001104659-23-107123
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File numbers found in text: 001-38425
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Simpson Thacher & Bartlett
icbc
tower, 35th floor
3 garden
road, central
hong
kong
telephone:
+852-2514-7600
facsimile:
+852-2869-7694
Direct Dial Number
+852-2514-7620
E-mail Address
ygao@stblaw.com
October 5,
2023
Confidential
and via edgar
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention:
Mr. Ameen Hamady
Ms. Shannon Menjivar
Mr. Austin Pattan
Mr. Andrew Mew
Mr. Kibum Park
Mr. David Link
Re: GreenTree
Hospitality Group Ltd.
Form 20-F for the Year Ended December 31, 2022
Filed on April 28, 2023
File No. 001-38425
Ladies and Gentlemen:
On behalf of our client, GreenTree Hospitality
Group Ltd. (the “Company”), we are submitting this letter in response to your correspondence dated September 11,
2023 (the “September 11 Letter”) concerning the above-referenced annual report on Form 20-F that the Company
filed with the Commission on April 28, 2023.
In
the September 11 Letter, you requested that the Company respond to the Staff’s comments within 10 business days or advise
the Staff as soon as possible when the Company will respond. On September 25, 2023, we submitted a letter on the Company’s
behalf to the Staff to request an extension of the deadline for responding to October 5, 2023. The Company respectfully advises
the Staff that it is still working on its responses, and given the current status of the preparation work, it will require an additional
three business days from the date hereof in order to respond fully to your letter.
michael
j.c.M. ceulen
marjory
j. ding
daniel
fertig
adam
C. furber
YI
GAO
MAKIKO
HARUNARI
Ian
C. Ho
JONATHAN
HWANG
anthony
d. king
jin
hYUK park
ERIK
P. WANG
christopher
k.s. wong
resident
partners
simpson
thacher & bartlett, hong kong is an affiliate of simpson thacher & bartlett llp with offices in:
New
York
Beijing
Brussels
Houston
LONDON
Los
Angeles
Palo
Alto
SÃO
PAULO
TOKYO
Washington,D.C.
Simpson Thacher & Bartlett
Division of Corporation Finance
U.S. Securities and Exchange Commission
-2-
October 5,
2023
The
Company is therefore requesting a further extension until October 10, 2023 and expects to respond no later than that date.
In the meantime, please do not hesitate to contact
me at +852-2514-7620 (work) or ygao@stblaw.com (email).
Very truly yours,
/s/ Yi Gao
Yi Gao
cc: Alex S. Xu, Chairman and Chief Executive Officer
Gregory James Karns, Director, General Counsel
Yiping Yang, Chief Financial Officer
GreenTree Hospitality Group Ltd.
Zhao Xiang Gu, Partner
Ernst & Young Hua Ming LLP