SecProbe.io

United States securities and exchange commission logo
August 31, 2023
Will Cheng
Chief Executive Officer
DiDi Global Inc.
Building 1, Yard 6, North Ring Road, Tangjialing
Haidian District, Beijing
People’s Republic of China
Re:DiDi Global Inc.
Form 20-F for the Fiscal Year Ended December 31, 2022
File No. 001-40541
Dear Will Cheng:
            We have limited our review of your filing to the submission and/or disclosures as
required by Item 16I of Form 20-F and have the following comments. In some of our comments,
we may ask you to provide us with information so we may better understand your disclosure.
            Please respond to these comments within ten business days by providing the requested
information or advise us as soon as possible when you will respond.
            After reviewing your response to these comments, we may have additional comments.
Form 20-F for the Fiscal Year Ended December 31, 2022
Item 16I. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections, page 172
1.We note your statement that you reviewed your register of members and public filings
made by your shareholders, in connection with your required submission under paragraph
(a).  Please supplementally describe any additional materials that were reviewed and tell
us whether you relied upon any legal opinions or third party certifications such as
affidavits as the basis for your submission.  In your response, please provide a similarly
detailed discussion of the materials reviewed and legal opinions or third party
certifications relied upon in connection with the required disclosures under paragraphs
(b)(2) and (3).

 FirstName LastNameWill Cheng
 Comapany NameDiDi Global Inc.
 August 31, 2023 Page 2
 FirstName LastName
Will Cheng
DiDi Global Inc.
August 31, 2023
Page 2
2.We note that your disclosures pursuant to Items 16I(b)(2), (b)(3) and (b)(5) are provided
for “DiDi Global Inc. or the VIEs.”  We also note that your list of subsidiaries in Exhibit
8.1 appears to indicate that you have subsidiaries in Hong Kong and countries outside
China that are not included in your VIEs.  Please note that Item 16I(b) requires that you
provide disclosures for yourself and all of your consolidated foreign operating entities.

•With respect to (b)(2), please supplementally clarify the jurisdictions in which your
consolidated foreign operating entities are organized or incorporated and provide the
percentage of your shares or the shares of your consolidated operating entities owned
by governmental entities in each foreign jurisdiction in which you have consolidated
operating entities in your supplemental response.
•With respect to (b)(3) and (b)(5), please provide the required information for you and
all of your consolidated foreign operating entities in your supplemental response.
3.In order to clarify the scope of your review, please supplementally describe the steps you
have taken to confirm that none of the members of your board or the boards of your
consolidated foreign operating entities are officials of the Chinese Communist Party.  For
instance, please tell us how the board members’ current or prior memberships on, or
affiliations with, committees of the Chinese Communist Party factored into your
determination.  In addition, please tell us whether you have relied upon third party
certifications such as affidavits as the basis for your disclosure.
4.With respect to your disclosure pursuant to Item 16I(b)(5), we note that you have included
language that such disclosure is “to our knowledge.”  Please supplementally confirm
without qualification, if true, that your articles and the articles of your consolidated
foreign operating entities do not contain wording from any charter of the Chinese
Communist Party.
            We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
            Please contact Kyle Wiley at (202) 344-5791 or Chris Dunham at (202) 551-3783 with
any other questions.
Sincerely,
Division of Corporation Finance
Disclosure Review Program
cc:       Haiping Li