SEC Comment Letter 0000000000-24-001391 to NIO Inc. (NIO)
NIO Inc.
Date: Feb. 5, 2024 · CIK: 0001736541 · Accession: 0000000000-24-001391
AI Filing Summary & Sentiment
File numbers found in text: 001-38638
Letter
United States securities and exchange commission logo February 5, 2024 Steven Feng Chief Financial Officer NIO Inc. Building 20, 56 Antuo Road Jiading District, Shanghai 201804 People’s Republic of China Re:NIO Inc. Form 20-F for the Fiscal Year Ended December 31, 2022 Response dated January 18, 2024 File No. 001-38638 Dear Steven Feng: We have reviewed your January 18, 2024 response to our comment letter and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our October 13, 2023 letter. Form 20-F for the Fiscal Year Ended December 31, 2022 Item 16I. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections, page 171 1.We note your proposed revision in response to comment 1. Please further revise to clarify whether or not Xiaobei Chen is an official of the CCP as required by Item 16I(b)(4) of the Form 20-F.
FirstName LastNameSteven Feng Comapany NameNIO Inc. February 5, 2024 Page 2 FirstName LastName Steven Feng NIO Inc. February 5, 2024 Page 2 Please contact Christopher Dunham at 202-551-3783 or Andrew Mew at 202-551-3377 with any other questions. Sincerely, Division of Corporation Finance Disclosure Review Program cc: Yuting Wu, Esq.
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United States securities and exchange commission logo
February 5, 2024
Steven Feng
Chief Financial Officer
NIO Inc.
Building 20, 56 Antuo Road
Jiading District, Shanghai 201804
People’s Republic of China
Re:NIO Inc.
Form 20-F for the Fiscal Year Ended December 31, 2022
Response dated January 18, 2024
File No. 001-38638
Dear Steven Feng:
We have reviewed your January 18, 2024 response to our comment letter and have the
following comment.
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments. Unless
we note otherwise, any references to prior comments are to comments in our October 13,
2023 letter.
Form 20-F for the Fiscal Year Ended December 31, 2022
Item 16I. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections, page 171
1.We note your proposed revision in response to comment 1. Please further revise to clarify
whether or not Xiaobei Chen is an official of the CCP as required by Item 16I(b)(4) of the
Form 20-F.
FirstName LastNameSteven Feng
Comapany NameNIO Inc.
February 5, 2024 Page 2
FirstName LastName
Steven Feng
NIO Inc.
February 5, 2024
Page 2
Please contact Christopher Dunham at 202-551-3783 or Andrew Mew at 202-551-3377
with any other questions.
Sincerely,
Division of Corporation Finance
Disclosure Review Program
cc: Yuting Wu, Esq.