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
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CORRESP
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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