Correspondence 0001193125-23-215385 from HUYA Inc. (HUYA)
HUYA Inc.
Date: Aug. 18, 2023 · CIK: 0001728190 · Accession: 0001193125-23-215385
AI Filing Summary & Sentiment
File numbers found in text: 001-38482
Referenced dates: August 10, 2023
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CORRESP 1 filename1.htm CORRESP HUYA INC. Building A3, E-Park 280 Hanxi Road Panyu District, Guangzhou 511446 People’s Republic of China August 18, 2023 VIA EDGAR Mr. Stephen Krikorian Mr. Morgan Youngwood Ms. Jennifer Gowetski Mr. Tyler Howes 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 Filed April 26, 2023 File No. 001-38482 Dear Mr. Krikorian, Mr. Youngwood, Ms. Gowetski and Mr. Howes: The Company has received the letter dated August 10, 2023 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”). The Company respectfully submits to the Staff 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. The Company will provide its response to the letter as soon as possible, no later than September 15, 2023. 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