SEC Company Response from Niu Technologies (NIU) — Oct 9, 2018
Niu Technologies
Date: Oct. 9, 2018 · CIK: 0001744781 · Accession: 0001104659-18-061009
AI Filing Summary & Sentiment
File numbers found in text: 333-227497
Letter
VIA EDGAR Division of Corporation Finance Washington, D.C. 20549 Re: Niu Technologies (CIK No. 0001744781) Registration Statement on Form F-1 (File No. 333-227497)
Dear Mr. McWilliams, Ms. Griffith, Mr. Shenk and Ms. Gilmore:
On behalf of our client, Niu Technologies, a company organized under the laws of the Cayman Islands (the “Company”), we are filing herewith the Company’s Amendment No. 1 to the registration statement on Form F-1 (the “Registration Statement”) and certain exhibits via EDGAR with the Securities and Exchange Commission (the “Commission”). To facilitate your review, we have separately delivered to you four courtesy copies of the Registration Statement, marked to show changes to the registration statement filed with the Commission on September 24, 2018.
The Company will commence the marketing activities in connection with the offering shortly after the date hereof. The Company plans to request that the Staff declare the effectiveness of the Registration Statement on or about October 18, 2018, and will file the joint acceleration requests in time before the requested effective time. The Company would greatly appreciate the Staff’s continued assistance and support in meeting its timetable.
* * *
If you have any questions regarding the Registration Statement, please contact the undersigned by phone at +852 3740-4863 or via e-mail at julie.gao@skadden.com.
Very truly yours,
/s/ Z. Julie Gao
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CORRESP 1 filename1.htm SKADDEN, ARPS, SLATE, MEAGHER & FLOM 世達國際律師事務所 AFFILIATE OFFICES PARTNERS 42/F, EDINBURGH TOWER, THE LANDMARK CHRISTOPHER W. BETTS 15 QUEEN’S ROAD CENTRAL, HONG KONG BOSTON WILL H. CAI ^ CHICAGO GEOFFREY CHAN * TEL: (852) 3740-4700 HOUSTON ANDREW L. FOSTER * FAX: (852) 3740-4727 LOS ANGELES BRADLEY A. KLEIN ˜ www.skadden.com NEW YORK CHI T. STEVE KWOK * PALO ALTO EDWARD H.P. LAM ¨* WASHINGTON, D.C. HAIPING LI * WILMINGTON RORY MCALPINE ¨ CLIVE W. ROUGH ¨ BEIJING JONATHAN B. STONE * BRUSSELS FRANKFURT LONDON ^ (ALSO ADMITTED IN CALIFORNIA) MOSCOW ¨ (ALSO ADMITTED IN ENGLAND & WALES) MUNICH ˜ (ALSO ADMITTED IN ILLINOIS) PARIS * (ALSO ADMITTED IN NEW YORK) SÃO PAULO SEOUL REGISTERED FOREIGN LAWYER SHANGHAI Z. JULIE GAO (CALIFORNIA) SINGAPORE TOKYO October 9, 2018 TORONTO VIA EDGAR Mr. J. Nolan McWilliams Ms. Julie Griffith Mr. Lyn Shenk Ms. Melissa Gilmore Division of Corporation Finance U.S. Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549 Re: Niu Technologies (CIK No. 0001744781) Registration Statement on Form F-1 (File No. 333-227497) Dear Mr. McWilliams, Ms. Griffith, Mr. Shenk and Ms. Gilmore: On behalf of our client, Niu Technologies, a company organized under the laws of the Cayman Islands (the “Company”), we are filing herewith the Company’s Amendment No. 1 to the registration statement on Form F-1 (the “Registration Statement”) and certain exhibits via EDGAR with the Securities and Exchange Commission (the “Commission”). To facilitate your review, we have separately delivered to you four courtesy copies of the Registration Statement, marked to show changes to the registration statement filed with the Commission on September 24, 2018. The Company will commence the marketing activities in connection with the offering shortly after the date hereof. The Company plans to request that the Staff declare the effectiveness of the Registration Statement on or about October 18, 2018, and will file the joint acceleration requests in time before the requested effective time. The Company would greatly appreciate the Staff’s continued assistance and support in meeting its timetable. * * * If you have any questions regarding the Registration Statement, please contact the undersigned by phone at +852 3740-4863 or via e-mail at julie.gao@skadden.com. Very truly yours, /s/ Z. Julie Gao Z. Julie Gao Enclosures cc: Yan Li, Chairman and Chief Executive Officer, Niu Technologies Hardy Peng Zhang, Chief Financial Officer, Niu Technologies Allen Lu, Partner, KPMG Huazhen LLP David Zhang, Partner, Kirkland & Ellis International LLP Steve Lin, Partner, Kirkland & Ellis International LLP 2