SEC Company Response from Qfin Holdings, Inc. (QFIN, QFNHF) (CIK 0001741530) (QFIN) — Nov 6, 2018
Qfin Holdings, Inc. (QFIN, QFNHF) (CIK 0001741530)
Date: Nov. 6, 2018 · CIK: 0001741530 · Accession: 0001104659-18-066271
AI Filing Summary & Sentiment
Reasoning
Letter
VIA EDGAR Division of Corporation Finance Office of Financial Services Washington, D.C., 20549 Re: 360 Finance, Inc. (CIK No. No. 0001741530) Amendment No. 1 to Registration Statement on Form F-1
Dear Ms. Empie, Ms. Lubit, Mr. Dunham and Mr. Clampitt:
On behalf of our client, 360 Finance, Inc., a foreign private issuer organized under the laws of the Cayman Islands (the “Company”), we are filing herewith the Company’s Amendment No.1 to registration statement on Form F-1 (the “Registration Statement”) via EDGAR with the Securities and Exchange Commission (the “Commission”). To facilitate your review, we have separately delivered to you today five courtesy copies of the Registration Statement, marked to show changes to the registration statement publicly filed to the Commission on October 26, 2018.
The Company plans to file an amendment to the Registration Statement containing the estimated price range and offering size on or about November 21, 2018 and launch the road show on November 22, 2018. The Company would appreciate the Staff’s timely assistance and support to the Company in meeting the proposed timetable for the offering.
* * *
If you have any questions regarding the Draft Registration Statement, please contact the undersigned by phone at +852 3740-4891 or via e-mail at will.cai@skadden.com, or Kevin Lin, partner at Deloitte Touche Tohmatsu Certified Public Accountants LLP, by telephone at +86 21 6141-2196 or via email at kelin@deloitte.com.cn. Deloitte Touche Tohmatsu Certified Public Accountants LLP is the independent registered public accounting firm of the Company.
Very truly yours,
/s/ Will H. Cai
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CORRESP 1 filename1.htm SKADDEN, ARPS, SLATE, MEAGHER & FLOM PARTNERS 世達國際律師事務所 AFFILIATE OFFICES CHRISTOPHER W. BETTS 42/F, EDINBURGH TOWER, THE LANDMARK WILL H. CAI ^ 15 QUEEN’S ROAD CENTRAL, HONG KONG BOSTON GEOFFREY CHAN * CHICAGO ANDREW L. FOSTER * TEL: (852) 3740-4700 HOUSTON BRADLEY A. KLEIN ˜ FAX: (852) 3740-4727 LOS ANGELES CHI T. STEVE KWOK * www.skadden.com NEW YORK EDWARD H.P. LAM ¨* PALO ALTO HAIPING LI * WASHINGTON, D.C. RORY MCALPINE ¨ WILMINGTON CLIVE W. ROUGH ¨ JONATHAN B. STONE * BEIJING BRUSSELS ^ (ALSO ADMITTED IN CALIFORNIA) FRANKFURT ¨ (ALSO ADMITTED IN ENGLAND & WALES) LONDON ˜ (ALSO ADMITTED IN ILLINOIS) MOSCOW * (ALSO ADMITTED IN NEW YORK) MUNICH PARIS REGISTERED FOREIGN LAWYER SÃO PAULO Z. JULIE GAO (CALIFORNIA) SEOUL SHANGHAI SINGAPORE TOKYO TORONTO November 6, 2018 VIA EDGAR Ms. Lory Empie Ms. Cara Lubit Mr. Christopher Dunham Mr. Michael Clampitt Division of Corporation Finance Office of Financial Services U.S. Securities and Exchange Commission 100 F Street, NE Washington, D.C., 20549 Re: 360 Finance, Inc. (CIK No. No. 0001741530) Amendment No. 1 to Registration Statement on Form F-1 Dear Ms. Empie, Ms. Lubit, Mr. Dunham and Mr. Clampitt: On behalf of our client, 360 Finance, Inc., a foreign private issuer organized under the laws of the Cayman Islands (the “Company”), we are filing herewith the Company’s Amendment No.1 to registration statement on Form F-1 (the “Registration Statement”) via EDGAR with the Securities and Exchange Commission (the “Commission”). To facilitate your review, we have separately delivered to you today five courtesy copies of the Registration Statement, marked to show changes to the registration statement publicly filed to the Commission on October 26, 2018. The Company plans to file an amendment to the Registration Statement containing the estimated price range and offering size on or about November 21, 2018 and launch the road show on November 22, 2018. The Company would appreciate the Staff’s timely assistance and support to the Company in meeting the proposed timetable for the offering. * * * If you have any questions regarding the Draft Registration Statement, please contact the undersigned by phone at +852 3740-4891 or via e-mail at will.cai@skadden.com, or Kevin Lin, partner at Deloitte Touche Tohmatsu Certified Public Accountants LLP, by telephone at +86 21 6141-2196 or via email at kelin@deloitte.com.cn. Deloitte Touche Tohmatsu Certified Public Accountants LLP is the independent registered public accounting firm of the Company. Very truly yours, /s/ Will H. Cai Will H. Cai Enclosures. cc: Jun Xu, Chief Executive Officer, 360 Finance, Inc. Jiang Wu, Chief Financial Officer, 360 Finance, Inc. Peter X. Huang, Esq., Partner, Skadden, Arps. Slate, Meagher & Flom LLP Kevin Lin, Partner, Deloitte Touche Tohmatsu Certified Public Accountants LLP David Zhang, Esq., Partner, Kirkland & Ellis International LLP Steve Lin, Esq., Partner, Kirkland & Ellis International LLP 2