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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

Date
December 20, 2023
Author
Not clearly detected
Form
CORRESP
Company
DouYu International Holdings Ltd (DOYU) (CIK 0001762417)

Letter

Office of Technology Division of Corporation Finance 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

Show Raw Text
CORRESP
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filename1.htm

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