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Correspondence 0001104659-22-121432 from CooTek(Cayman)Inc. (CTKYY) (CIK 0001734262)

CooTek(Cayman)Inc. (CTKYY) (CIK 0001734262)
Date: Nov. 23, 2022 · CIK: 0001734262 · Accession: 0001104659-22-121432

AI Filing Summary & Sentiment

File numbers found in text: 001-38665

Referenced dates: November 10, 2022

Date
November 23, 2022
Author
/s/ Karl Kan Zhang
Form
CORRESP
Company
CooTek(Cayman)Inc. (CTKYY) (CIK 0001734262)

Letter

VIA EDGAR Division of Corporation Finance Office of Technology Securities and Exchange Commission Washington, D.C. 20549 Re: CooTek (Cayman) Inc. (the “Company”) Form 20-F for the Fiscal Year Ended December 31, 2021 Filed on April 29, 2022 (File No. 001-38665)

Dear Ms. Akst and Ms. Collins,

The Company has received the letter dated November 10, 2022 from the staff of the Securities and Exchange Commission regarding the Company’s annual report on Form 20-F for the fiscal year ended December 31, 2021 (the “2021 Form 20-F”). The Company respectfully submits to request an extension to the deadline for responding to the letter due to additional time required to gather sufficient information and prepare an amended Form 20-F. The Company will provide its response to the Letter via EDGAR as soon as possible, in any event no later than January 20, 2023.

If you have any additional questions or comments regarding the 2021 Form 20-F, please contact the Company’s general legal counsel at yeting.cai@cootek.cn or the Company’s U.S. counsel, Haiping Li of Skadden, Arps, Slate, Meagher & Flom at +86 21 6193 8233 or haiping.li@skadden.com.

Very truly yours,
/s/ Karl Kan Zhang

Show Raw Text
CORRESP
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CooTek
(Cayman) Inc.

11F, T2, No.16 Lane 399 Xinlong Road, Minhang
District

Shanghai, 201101

People’s Republic of China

November 23, 2022

VIA EDGAR

Ms. Megan Akst

Ms. Kathleen Collins

Division of Corporation Finance

Office of Technology

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 Re: CooTek (Cayman) Inc. (the “Company”)

    Form 20-F for the Fiscal Year Ended December 31, 2021

    Filed on April 29, 2022 (File No. 001-38665)

Dear Ms. Akst and Ms. Collins,

The Company has received the
letter dated November 10, 2022 from the staff of the Securities and Exchange Commission regarding the Company’s annual report
on Form 20-F for the fiscal year ended December 31, 2021 (the “2021 Form 20-F”). The Company respectfully
submits to request an extension to the deadline for responding to the letter due to additional time required to gather sufficient information
and prepare an amended Form 20-F. The Company will provide its response to the Letter via EDGAR as soon as possible, in any event
no later than January 20, 2023.

If you have any additional
questions or comments regarding the 2021 Form 20-F, please contact the Company’s general legal counsel at yeting.cai@cootek.cn
or the Company’s U.S. counsel, Haiping Li of Skadden, Arps, Slate, Meagher & Flom at +86 21 6193 8233 or haiping.li@skadden.com.

    Very truly yours,

    /s/ Karl Kan Zhang

    Karl Kan Zhang

    Chairman of the Board of Directors and Chief Technology Officer

 cc: Haiping Li, Esq., Partner, Skadden, Arps, Slate, Meagher & Flom LLP

Kelly Yu, Partner, Deloitte Touche Tohmatsu CPA LLP