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SEC Company Response from Cango (CANG) — Dec 17, 2025

Cango Inc.
Date: Dec. 17, 2025 · CIK: 0001725123 · Accession: 0001104659-25-121814

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File numbers found in text: 333-292184

Date
December 17, 2025
Author
Yongyi Zhang
Form
CORRESP
Company
Cango Inc.

Letter

Cango Inc.

3131 McKinney Avenue

Dallas, Texas 75204, U.S.A.

December 17, 2025

VIA EDGAR

Division of Corporation Finance

Office of Technology

U.S. Securities & Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Ms. Jan Woo

Ms. Becky Chow

Mr. Stephen Krikorian

Mr. Kyle Wiley

Mr. Larry Spirgel

Re: Cango Inc.

Registration Statement on Form F-3 (File No. 333-292184)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the "Securities Act"), Cango Inc. (the "Company") hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-3 (the "Registration Statement") of the Company be accelerated by the Securities and Exchange Commission (the "Commission") to, and that the Registration Statement become effective at 4:00 P.M., Eastern Time, on December 19, 2025, or as soon thereafter as practicable.

If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration of the effectiveness of the Registration Statement in accordance with Rule 461 under the Securities Act. Such request may be made by an executive officer of the Company or by any attorney from the Company's U.S. counsel, Simpson Thacher & Bartlett LLP.

Very truly yours,
Cango Inc.

Show Raw Text
CORRESP
 1
 filename1.htm

 Cango Inc.

 3131 McKinney Avenue

 Dallas, Texas 75204, U.S.A.

 December 17, 2025

 VIA EDGAR

 Division of Corporation Finance

 Office of Technology

 U.S. Securities & Exchange Commission

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention:
 Ms. Jan Woo

 Ms. Becky Chow

 Mr. Stephen Krikorian

 Mr. Kyle Wiley

 Mr. Larry Spirgel

 Re:
 Cango Inc.

 Registration Statement on Form F-3 (File
No. 333-292184)

 Ladies and Gentlemen:

 Pursuant to Rule 461 under the Securities
Act of 1933, as amended (the "Securities Act"), Cango Inc. (the "Company") hereby requests that the effectiveness
of the above-referenced Registration Statement on Form F-3 (the "Registration Statement") of the Company be accelerated
by the Securities and Exchange Commission (the "Commission") to, and that the Registration Statement become effective at 4:00
P.M., Eastern Time, on December 19, 2025, or as soon thereafter as practicable.

 If there is any change in the acceleration request
set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration
of the effectiveness of the Registration Statement in accordance with Rule 461 under the Securities Act. Such request may be made
by an executive officer of the Company or by any attorney from the Company's U.S. counsel, Simpson Thacher & Bartlett LLP.

 Very truly yours,

 Cango Inc.

 By:
 /s/ Yongyi Zhang

 Name:
 Yongyi Zhang

 Title:
 Chief Financial Officer