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SEC Company Response from Ruhnn Holding Ltd (CIK 0001753268) — Feb 25, 2020

Ruhnn Holding Ltd (CIK 0001753268)
Date: Feb. 25, 2020 · CIK: 0001753268 · Accession: 0001104659-20-024454

AI Filing Summary & Sentiment

File numbers found in text: 001-38852

Referenced dates: February 20, 2020

Date
February 25, 2020
Author
/s/ Jacky Jinbo Wang
Form
CORRESP
Company
Ruhnn Holding Ltd (CIK 0001753268)

Letter

VIA EDGAR Office of Trade & Services Division of Corporation Finance United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Ruhnn Holding Limited Form 20-F for the Fiscal Year Ended March 31, 2019 Filed July 30, 2019 File No. 001-38852

Dear Mr. Watson and Ms. Silvio:

Ruhnn Holding Limited (the “Company”) confirms receipt of the comment letter from the staff (the “Staff”) of the Securities and Exchange Commission, dated February 20, 2020 (the “Comment Letter”), containing the Staff’s comments on the Company’s annual report on Form 20-F for the fiscal year ended March 31, 2019. Due to the additional time required to address some of the issues in responding to the comments, the Company respectfully requests an extension of the deadline for its responses. The Company expects to provide its responses to the Comment Letter no later than March 19, 2020.

If you have any questions, please contact the Company’s U.S. counsel, Mr. Yi Gao of Simpson Thacher & Bartlett LLP, by phone at +852-2514-7620 (office) or +852 6588-7136 (cell) or by email at ygao@stblaw.com.

Sincerely,
/s/ Jacky Jinbo Wang

Show Raw Text
CORRESP
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filename1.htm

Ruhnn Holding Limited

Floor 11, Building 2, Lvgu Chuangzhi Development Center

788 Hong Pu Road

Jianggan District, Hangzhou 310016

People’s Republic of China

February 25, 2020

VIA EDGAR

Mr. Tony Watson

Ms. Donna Di Silvio

Office of Trade & Services
 Division of Corporation Finance

United States Securities and Exchange Commission
 100 F Street, N.E.
 Washington, D.C. 20549

Re:

Ruhnn Holding Limited
   Form 20-F for the Fiscal Year Ended March 31, 2019
    Filed July 30, 2019
    File No. 001-38852

Dear Mr. Watson and Ms. Silvio:

Ruhnn Holding Limited (the “Company”) confirms receipt of the comment letter from the staff (the “Staff”) of the Securities and Exchange Commission, dated February 20, 2020 (the “Comment Letter”), containing the Staff’s comments on the Company’s annual report on Form 20-F for the fiscal year ended March 31, 2019.  Due to the additional time required to address some of the issues in responding to the comments, the Company respectfully requests an extension of the deadline for its responses.  The Company expects to provide its responses to the Comment Letter no later than March 19, 2020.

If you have any questions, please contact the Company’s U.S. counsel, Mr. Yi Gao of Simpson Thacher & Bartlett LLP, by phone at +852-2514-7620 (office) or +852 6588-7136 (cell) or by email at ygao@stblaw.com.

Sincerely,

/s/ Jacky Jinbo Wang

Jacky Jinbo Wang

Chief Financial Officer

cc:

Yi Gao, Esq.

Simpson   Thacher & Bartlett LLP