Correspondence 0001104659-25-000646 from PDD Holdings Inc. (PDD)
PDD Holdings Inc.
Date: Jan. 3, 2025 · CIK: 0001737806 · Accession: 0001104659-25-000646
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-38591
Referenced dates: January 2, 2025
Letter
VIA EDGAR Division of Corporation Finance Office of Trade & Services Securities and Exchange Commission Re: PDD Holdings Inc. Form 20-F for the Fiscal Year Ended December 31, 2023 Response dated September 30, 2024 File No. 001-38591
Dear Mr. Stringer, Mr. Parker, Ms. Beech and Ms. Ransom,
We write on behalf of our client, PDD Holdings Inc. (the “Company”). The Company has received the letter dated January 2, 2025 (the “Letter”) from the staff of the Securities and Exchange Commission regarding the Company’s annual report on Form 20-F for the fiscal year ended December 31, 2023 (the “2023 Form 20-F”). The Company respectfully requests an extension to the deadline for responding to the Letter due to the additional time required to gather sufficient information and prepare a thorough response. The Company will provide its response to the Letter via EDGAR as soon as possible, and in any event no later than January 31, 2025.
If you have any additional questions or comments regarding the 2023 Form 20-F, please contact the undersigned at +86 21 6193 8225 or yuting.wu@skadden.com.
January 3, 2025
Page 2
Very truly yours,
/s/ Yuting Wu
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Skadden,
Arps, Slate, Meagher & Flom llp
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FIRM/AFFILIATE OFFICES
New York,
NY 10001
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BEIJING
BRUSSELS
January 3, 2025
FRANKFURT
HONG KONG
LONDON
MUNICH
PARIS
SÃO PAULO
SEOUL
SHANGHAI
SINGAPORE
TOKYO
TORONTO
VIA EDGAR
Mr. Scott Stringer
Mr. Joel
Parker
Ms. Taylor Beech
Ms. Mara Ransom
Division of Corporation Finance
Office of Trade & Services
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: PDD Holdings Inc.
Form 20-F for the Fiscal Year Ended December 31, 2023
Response dated September 30, 2024
File No. 001-38591
Dear Mr. Stringer, Mr. Parker, Ms. Beech and Ms. Ransom,
We write on behalf of our
client, PDD Holdings Inc. (the “Company”). The Company has received the letter dated January 2, 2025 (the “Letter”)
from the staff of the Securities and Exchange Commission regarding the Company’s annual report on Form 20-F for the fiscal
year ended December 31, 2023 (the “2023 Form 20-F”). The Company respectfully requests an extension to the
deadline for responding to the Letter due to the additional time required to gather sufficient information and prepare a thorough response.
The Company will provide its response to the Letter via EDGAR as soon as possible, and in any event no later than January 31, 2025.
If you have any additional questions or comments
regarding the 2023 Form 20-F, please contact the undersigned at +86 21 6193 8225 or yuting.wu@skadden.com.
January 3, 2025
Page 2
Very truly yours,
/s/ Yuting Wu
Yuting Wu
cc: Lei Chen, Chairman of the Board of Directors and Co-Chief
Executive Officer, PDD Holdings Inc.
Jiazhen Zhao, Executive Director and Co-Chief Executive Officer, PDD Holdings Inc.
Harry Han, Partner, Ernst & Young Hua Ming LLP