SEC Comment Letter for PDD Holdings Inc. (PDD) (CIK 0001737806) (PDD) — Jan 30, 2019
PDD Holdings Inc. (PDD) (CIK 0001737806)
Date: Jan. 30, 2019 · CIK: 0001737806 · Accession: 0000000000-19-000383
AI Filing Summary & Sentiment
Show Raw Text
January 30, 2019
Zheng Huang
Chairman of the Board of Directors and Chief Executive Officer
Pinduoduo Inc.
28/F, No. 533 Loushanguan Road, Changning District
Shanghai, 200051
People's Republic of China
Re:Pinduoduo Inc.
Draft Registration Statement on Form F-1
Submitted January 3, 2019
CIK No. 0001737806
Dear Mr. Huang:
This is to advise you that we do not intend to review your registration statement.
We request that you publicly file your registration statement no later than 48 hours prior
to the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.
Please contact Katherine Bagley at (202) 551-2545 with any questions.
Sincerely,
Division of Corporation Finance
Office of Consumer Products