Correspondence 0001104659-23-127601 from DouYu International Holdings Ltd (DOYU) (CIK 0001762417) (DOYU)
DouYu International Holdings Ltd (DOYU) (CIK 0001762417)
Date: Dec. 20, 2023 · CIK: 0001762417 · Accession: 0001104659-23-127601
AI Filing Summary & Sentiment
File numbers found in text: 001-38967
Referenced dates: November 21, 2023
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CORRESP
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December 20, 2023
Ms. Chen Chen
Ms. Kathleen Collins
Office of Technology
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re:
DouYu International Holdings Ltd
Annual Report on Form 20-F
Filed April 25, 2023
File No. 001-38967
Dear Ms. Chen and Ms. 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 November 21,
2023 with respect to the Company’s Form 20-F for the fiscal year ended December 31, 2022 and the Company’s Form 6-K
furnished on November 21, 2023.
The Company continues to carefully consider the Staff’s
questions and would like to request a further extension of the due date for the Company’s response to January 12, 2024.
We appreciate the Staff’s accommodation for the 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/ Mingming Su
Name: Mingming Su
Title: Chief Strategy Officer
cc:
Mr. Li He, Partner
Davis Polk & Wardwell LLP