SEC Comment Letter 0000000000-24-003048 to NIO Inc. (NIO)
NIO Inc.
Date: March 20, 2024 · CIK: 0001736541 · Accession: 0000000000-24-003048
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File numbers found in text: 001-38638
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United States securities and exchange commission logo
March 20, 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
File No. 001-38638
Dear Steven Feng:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Disclosure Review Program
cc: Yuting Wu, Esq.