Correspondence 0001193125-23-228020 from Cango Inc. (CANG) (CIK 0001725123) (CANG)
Cango Inc. (CANG) (CIK 0001725123)
Date: Sept. 5, 2023 · CIK: 0001725123 · Accession: 0001193125-23-228020
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File numbers found in text: 001-38590
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CORRESP 1 filename1.htm CORRESP 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 September 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: Ms. Becky Chow Mr. Stephen Krikorian Mr. Kyle Wiley Mr. Larry Spirgel Re: Cango Inc. Form 20-F filed on April 26, 2023 File No. 001-38590 Ladies and Gentlemen: On behalf of our client, Cango Inc. (the “Company”), we are submitting this letter in response to your correspondence dated August 8, 2023 (the “August 8 Letter”) concerning the above-referenced annual report on Form 20-F that the Company filed with the Commission on April 26, 2023. In the August 8 Letter, you requested that the Company respond to the Staff’s comments within ten business days or advise the Staff as soon as possible when the Company will respond. The Company respectfully advises the Staff that it is working on its responses and that it will require additional time in order to respond fully to your letter. The Company is therefore requesting an extension until September 15, 2023 and expects to respond no later than that date. * * * Simpson Thacher & Bartlett September 5, 2023 -2- Division of Corporation Finance U.S. Securities and Exchange Commission 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: Cango Inc. Mr. Yongyi Zhang, Chief Financial Officer