SEC Comment Letter 0000000000-23-000134 to PDD Holdings Inc. (PDD)
PDD Holdings Inc.
Date: Jan. 5, 2023 · CIK: 0001737806 · Accession: 0000000000-23-000134
AI Filing Summary & Sentiment
File numbers found in text: 001-38591
Show Raw Text
United States securities and exchange commission logo
January 5, 2023
Lei Chen
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 the Fiscal Year Ended December 31, 2021
File No. 001-38591
Dear Lei Chen:
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
Office of Trade & Services
cc: Yuting Wu