Correspondence 0001104659-24-025741 from HUYA Inc. (HUYA)
HUYA Inc.
Date: Feb. 21, 2024 · CIK: 0001728190 · Accession: 0001104659-24-025741
AI Filing Summary & Sentiment
File numbers found in text: 001-38482
Referenced dates: February 9, 2024
Letter
VIA EDGAR Division of Corporation Finance Office of Technology Securities and Exchange Commission RE: HUYA Inc. (the “Company”) Form 20-F for the Fiscal Year Ended December 31, 2022 Response dated January 17, 2024 File No. 001-38482
Dear Mr. Krikorian and Mr. Youngwood,
The Company has received the letter dated February 9, 2024 (the “Letter”) 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 26, 2023 (the “2022 Form 20-F”) and the Company’s correspondence filed with the Commission on January 17, 2024 (the “Correspondence”). The Company respectfully submits 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 and the eight-day public holiday in mid-February in China that overlaps with the initial response period. The Company will provide its response to the letter as soon as possible, no later than March 22, 2024.
If you have any additional questions or comments regarding the 2022 Form 20-F, please contact the undersigned at +86 (20) 2290-7888 or wuxin@huya.com, 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 or Yilin Xu of Skadden, Arps, Slate, Meagher & Flom LLP at +86 (10) 6535-5586 or yilin.xu@skadden.com.
Sincerely yours,
HUYA Inc.
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HUYA INC.
Building A3, E-Park
280 Hanxi Road
Panyu District,
Guangzhou 511446
People’s Republic
of China
February
21, 2024
VIA EDGAR
Mr. Stephen Krikorian
Mr. Morgan Youngwood
Division of Corporation Finance
Office of Technology
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
RE:
HUYA Inc. (the “Company”)
Form 20-F for the Fiscal Year Ended December 31, 2022
Response dated January 17, 2024
File No. 001-38482
Dear Mr. Krikorian and Mr. Youngwood,
The
Company has received the letter dated February 9, 2024 (the “Letter”) 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 26, 2023 (the “2022 Form 20-F”) and
the Company’s correspondence filed with the Commission on January 17, 2024 (the “Correspondence”). The Company
respectfully submits 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 and the eight-day public holiday in mid-February in China that overlaps with the
initial response period. The Company will provide its response to the letter as soon as possible, no later than March 22, 2024.
If you have any
additional questions or comments regarding the 2022 Form 20-F, please contact the undersigned at +86 (20) 2290-7888 or wuxin@huya.com,
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
or Yilin Xu of Skadden, Arps, Slate, Meagher & Flom LLP at +86 (10) 6535-5586 or yilin.xu@skadden.com.
Sincerely yours,
HUYA Inc.
By:
/s/ Ashley Xin Wu
Name: Ashley Xin Wu
Title: Acting Co-Chief Executive Officer
and Vice President of Finance
cc: Junhong
Huang, Acting Co-Chief Executive Officer and Senior Vice President, HUYA Inc.
Haiping Li, Esq.,
Partner, Skadden, Arps, Slate, Meagher & Flom LLP
Yilin Xu, Esq.,
Partner, Skadden, Arps, Slate, Meagher & Flom LLP
Wilson W.Y. Chow, Partner,
PricewaterhouseCoopers Zhong Tian LLP