SEC Company Response from Cango Inc. (CANG) (CIK 0001725123) (CANG) — Jul 16, 2018
Cango Inc. (CANG) (CIK 0001725123)
Date: July 16, 2018 · CIK: 0001725123 · Accession: 0001193125-18-218707
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-225813
Letter
CORRESPONDENCE
Simpson Thacher & Bartlett
ICBC TOWER, 35TH FLOOR
3 GARDEN ROAD
HONG KONG
TELEPHONE: +852-2514-7600
FACSIMILE: +852-2869-7694
Direct Dial Number
(852) 2514-7650
E-mail Address
clin@stblaw.com
July 16, 2018
VIA EDGAR
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 4561
Washington, D.C. 20549
Attention: Ms. Katherine Wray, Esq., Attorney-Advisor
Mr. Jeff Kauten, Esq., Attorney-Advisor
Mr. Craig Wilson, Senior Assistant Chief Accountant
Mr. Ryan Rohn, Staff Accountant
Re: Cango Inc.
Registration Statement on Form F-1
File No. 333-225813
Ladies and Gentlemen:
On behalf of our client, Cango Inc., an exempted company incorporated under the laws of the Cayman Islands with limited liability (the “Company”), we are filing herewith Amendment No. 2 (“Amendment No. 2”) to the Company’s above-referenced Registration Statement on Form F-1 (the “Registration Statement”) via EDGAR with the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended (the “Securities Act”). The Company notes that it has included the estimated range of the offering price for its initial public offering and related disclosure in the preliminary prospectus which forms a part of Amendment No. 2.
We enclose herewith five (5) courtesy copies of Amendment No. 2, which has been marked to show changes to the Company’s Registration Statement filed with the Commission on July 9, 2018.
Simpson Thacher & Bartlett
July 16, 2018
The Company will commence its road show activities on July 17, 2018 and expects to price the initial public offering on or about July 25, 2018. We would greatly appreciate the Staff’s willingness to work with the Company to achieve this offering timetable.
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Simpson Thacher & Bartlett
July 16, 2018
If you have any question regarding the Registration Statement, please do not hesitate to contact me at +852-2514-7650 (work), +852-9198-4235 (mobile) or clin@stblaw.com (email) or David Lee at +852-2514-7655 (work), +852-9036-9375 (mobile) or dlee@stblaw.com (email).
Questions pertaining to accounting and auditing matters may also be directed to Ron Yan at +86-21-2228-2332 (work) or ron.yan@cn.ey.com (email) of Ernst & Young Hua Ming LLP, the independent registered public accounting firm of the Company.
Very truly yours,
/s/ Chris K.H. Lin
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CORRESP 1 filename1.htm CORRESPONDENCE Simpson Thacher & Bartlett ICBC TOWER, 35TH FLOOR 3 GARDEN ROAD HONG KONG TELEPHONE: +852-2514-7600 FACSIMILE: +852-2869-7694 Direct Dial Number (852) 2514-7650 E-mail Address clin@stblaw.com July 16, 2018 VIA EDGAR Division of Corporation Finance U.S. Securities and Exchange Commission 100 F Street, N.E. Mail Stop 4561 Washington, D.C. 20549 Attention: Ms. Katherine Wray, Esq., Attorney-Advisor Mr. Jeff Kauten, Esq., Attorney-Advisor Mr. Craig Wilson, Senior Assistant Chief Accountant Mr. Ryan Rohn, Staff Accountant Re: Cango Inc. Registration Statement on Form F-1 File No. 333-225813 Ladies and Gentlemen: On behalf of our client, Cango Inc., an exempted company incorporated under the laws of the Cayman Islands with limited liability (the “Company”), we are filing herewith Amendment No. 2 (“Amendment No. 2”) to the Company’s above-referenced Registration Statement on Form F-1 (the “Registration Statement”) via EDGAR with the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended (the “Securities Act”). The Company notes that it has included the estimated range of the offering price for its initial public offering and related disclosure in the preliminary prospectus which forms a part of Amendment No. 2. We enclose herewith five (5) courtesy copies of Amendment No. 2, which has been marked to show changes to the Company’s Registration Statement filed with the Commission on July 9, 2018. Simpson Thacher & Bartlett July 16, 2018 The Company will commence its road show activities on July 17, 2018 and expects to price the initial public offering on or about July 25, 2018. We would greatly appreciate the Staff’s willingness to work with the Company to achieve this offering timetable. * * * * * -2- Simpson Thacher & Bartlett July 16, 2018 If you have any question regarding the Registration Statement, please do not hesitate to contact me at +852-2514-7650 (work), +852-9198-4235 (mobile) or clin@stblaw.com (email) or David Lee at +852-2514-7655 (work), +852-9036-9375 (mobile) or dlee@stblaw.com (email). Questions pertaining to accounting and auditing matters may also be directed to Ron Yan at +86-21-2228-2332 (work) or ron.yan@cn.ey.com (email) of Ernst & Young Hua Ming LLP, the independent registered public accounting firm of the Company. Very truly yours, /s/ Chris K.H. Lin Chris K.H. Lin Enclosures cc: Xiaojun Zhang, Chairman Jiayuan Lin, Chief Executive Officer and Director Yongyi Zhang, Chief Financial Officer and Director Cango Inc. Daniel Fertig David Lee Simpson Thacher & Bartlett Li He James C. Lin Davis Polk & Wardwell Ron Yan Ernst & Young Hua Ming LLP -3-