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Correspondence 0001104659-23-094692 from DouYu International Holdings Ltd (DOYU) (CIK 0001762417) (DOYU)

DouYu International Holdings Ltd (DOYU) (CIK 0001762417)
Date: Aug. 24, 2023 · CIK: 0001762417 · Accession: 0001104659-23-094692

AI Filing Summary & Sentiment

File numbers found in text: 001-38967

Referenced dates: August 11, 2023

Date
August 24, 2023
Author
Not clearly detected
Form
CORRESP
Company
DouYu International Holdings Ltd (DOYU) (CIK 0001762417)

Letter

Office of Technology Division of Corporation Finance Attention: Austin Pattan, Jennifer Gowetski, Chen Chen, Kathleen Collins DouYu International Holdings Ltd Annual Report on Form 20-F Filed April 25, 2023 File No. 001-38967

Re:

Dear Austin Pattan, Jennifer Gowetski, Chen Chen, and Kathleen Collins:

DouYu International Holdings Ltd (the “Company”) acknowledges the receipt of a comment letter from the staff of the Securities and Exchange Commission (the “Staff”) dated August 11, 2023 with respect to the Company’s Form 20-F for the fiscal year ended December 31, 2022.

The Company is collecting the relevant data points and performing a detailed analysis in response to the Staff’s comments, and would like to request an extension of the due date for the Company’s response to September 25, 2023.

We appreciate the Staff’s accommodation for the further extension. Should you have any questions regarding this extension request, please do not hesitate to contact Li He of Davis Polk & Wardwell LLP by telephone at +852 2533-3306 or email at li.he@davispolk.com.

Yours sincerely,

/s/ Shaojie Chen

Name: Shaojie Chen

Title: Chief Executive Officer

cc:

Mr. Mingming Su, Chief Strategy Officer

DouYu International Holdings Ltd

Mr. Li He, Partner

Davis Polk & Wardwell LLP

Show Raw Text
CORRESP
1
filename1.htm

August 24, 2023

Office of Technology

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Attention: Austin Pattan, Jennifer Gowetski, Chen Chen, Kathleen Collins

    Re:

    DouYu International Holdings Ltd

    Annual Report on Form 20-F

    Filed April 25, 2023

    File No. 001-38967

Dear Austin Pattan, Jennifer Gowetski, Chen Chen, and Kathleen Collins:

DouYu International Holdings Ltd (the “Company”) acknowledges
the receipt of a comment letter from the staff of the Securities and Exchange Commission (the “Staff”) dated August 11, 2023
with respect to the Company’s Form 20-F for the fiscal year ended December 31, 2022.

The Company is collecting the relevant data points and performing a
detailed analysis in response to the Staff’s comments, and would like to request an extension of the due date for the Company’s
response to September 25, 2023.

We appreciate the Staff’s accommodation for the further extension.
Should you have any questions regarding this extension request, please do not hesitate to contact Li He of Davis Polk & Wardwell
LLP by telephone at +852 2533-3306 or email at li.he@davispolk.com.

Yours sincerely,

    /s/ Shaojie Chen

    Name: Shaojie Chen

    Title: Chief Executive Officer

    cc:

    Mr. Mingming Su, Chief Strategy Officer

    DouYu International Holdings Ltd

    Mr. Li He, Partner

    Davis Polk & Wardwell LLP