SEC Comment Letter for PDD Holdings Inc. (PDD) (CIK 0001737806) (PDD) — Oct 16, 2019
PDD Holdings Inc. (PDD) (CIK 0001737806)
Date: Oct. 16, 2019 · CIK: 0001737806 · Accession: 0000000000-19-014612
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File numbers found in text: 001-38591
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October 16, 2019
Zheng Huang
Chief Executive Officer
Pinduoduo Inc.
28/F, No. 533 Loushanguan Road, Changning District
Shanghai, 200051
People's Republic of China
Re:Pinduoduo Inc.
Form 20-F for Fiscal Year Ended December 31, 2018
Filed April 24, 2019
File No. 001-38591
Dear Mr. Huang:
We issued comments to you on the above captioned filing on September 23, 2019. As of
the date of this letter, these comments remain outstanding and unresolved. We expect you to
provide a complete, substantive response to these comments by October 30, 2019.
If you do not respond, we will, consistent with our obligations under the federal securities
laws, decide how we will seek to resolve material outstanding comments and complete our
review of your filing and your disclosure. Among other things, we may decide to release
publicly, through the agency's EDGAR system, all correspondence, including this letter, relating
to the review of your filings, consistent with the staff's decision to publicly release comment and
response letters relating to disclosure filings it has reviewed.
Please contact Robyn Manuel at 202-551-3823 or Bill Thompson at 202-551-3344 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services