SEC Company Response from PDD Holdings Inc. (PDD) (CIK 0001737806) (PDD) — Jul 23, 2018
PDD Holdings Inc. (PDD) (CIK 0001737806)
Date: July 23, 2018 · CIK: 0001737806 · Accession: 0001104659-18-046491
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File numbers found in text: 333-226014
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CORRESP 1 filename1.htm Credit Suisse Securities (USA) LLC Eleven Madison Avenue New York, N.Y. 10010-3629 Goldman Sachs (Asia) L.L.C. 68th Floor, Cheung Kong Center, 2 Queens Road Central, Hong Kong China International Capital Corporation Hong Kong Securities Limited 29th Floor, One International Finance Centre, 1 Harbour View Street Central, Hong Kong July 23, 2018 VIA EDGAR Ms. Mara L. Ransom Mr. Parhaum J. Hamidi Ms. Yolanda Guobadia Mr. Robyn Manuel Division of Corporation Finance U.S. Securities and Exchange Commission 100 F Street, NE Washington, D.C., 20549 Re: Pinduoduo Inc. (formerly known as Walnut Street Group Holding Limited) (CIK No. 0001737806) Registration Statement on Form F-1 (File No. 333-226014) Ladies and Gentlemen: We hereby join Pinduoduo Inc. (the “Company”) in connection with its request for acceleration of the above-referenced Registration Statement, requesting effectiveness at 4:00 p.m., Eastern Time, on July 25, 2018, or as soon thereafter as practicable. Pursuant to Rule 460 of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended, we wish to advise you that, through the date hereof, 4,129 copies of the Company’s preliminary prospectus dated July 16, 2018 were distributed to prospective underwriters, institutional investors, dealers and others. The undersigned advise that the underwriters have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended. [Signature pages follow] Very truly yours, As representative of the several underwriters CREDIT SUISSE SECURITIES (USA) LLC By: /s/ Marc Berstein Name: Marc Berstein Title: Director [Signature Page to the Acceleration Request] Very truly yours, As representative of the several underwriters GOLDMAN SACHS (ASIA) L.L.C. By: /s/ Scott Chen Name: Scott Chen Title: Managing Director [Signature Page to the Acceleration Request] Very truly yours, As representative of the several underwriters CHINA INTERNATIONAL CAPITAL CORPORATION HONG KONG SECURITIES LIMITED By: /s/ Shi Qi Name: SHI QI Title: Managing Director [Signature Page to the Acceleration Request]