Correspondence 0001104659-23-130253 from NIO Inc. (NIO)
NIO Inc.
Date: Dec. 29, 2023 · CIK: 0001736541 · Accession: 0001104659-23-130253
AI Filing Summary & Sentiment
File numbers found in text: 001-38638
Referenced dates: October 13, 2023
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NIO Inc.
Building 20, 56 Antuo Road
Jiading District, Shanghai 201804
People’s Republic of China
December 29, 2023
VIA EDGAR
Andrew Mew
Christopher Dunham
Division of Corporation Finance
Disclosure Review Program
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: NIO Inc. (the “Company”)
Form 20-F for the Fiscal Year Ended December 31,
2022
Filed April 28, 2023
File
No. 001-38638
Dear Mr. Mew and Mr. Dunham,
The Company has received the
letter dated October 13, 2023 from the staff of the Securities and Exchange Commission (the “Commission”) regarding
the Company’s Form 20-F for the fiscal year ended December 31, 2022 filed with the Commission on April 28, 2023 (the
“2022 Form 20-F”). The Company respectfully submits to request an extension to the deadline for responding to
the letter due to additional time needed to prepare a thorough response in light of the holiday season. The Company will provide its response
to the letter as soon as possible, in any event no later than January 18, 2024.
If you have any additional
questions or comments regarding the 2022 Form 20-F, please contact the undersigned, chief financial officer of the Company, at +86
186 2108 8575 or via e-mail at Steven.feng@nio.com, or the Company’s U.S. counsel, Yuting Wu of Skadden, Arps, Slate, Meagher &
Flom, at +86 21 6193 8225 or via e-mail at yuting.wu@skadden.com. Thank you very much.
Very truly yours,
/s/ Wei Feng
Wei Feng
Chief Financial Officer
cc: Yuting Wu, Partner, Skadden, Arps, Slate, Meagher & Flom LLP
Kevin Song, Partner, PricewaterhouseCoopers Zhong
Tian LLP