SEC Comment Letter 0000000000-25-000042 to Luckin Coffee Inc. (LKNCY) (CIK 0001767582) (LKNCY)
Luckin Coffee Inc. (LKNCY) (CIK 0001767582)
Date: Jan. 3, 2025 · CIK: 0001767582 · Accession: 0000000000-25-000042
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File numbers found in text: 001-38896
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January 3, 2025
Jing An
Chief Financial Officer
Luckin Coffee Inc.
28th Floor, Building T3, Haixi Jingu Plaza, 1-3 Taibei Road
Siming District, Xiamen City, Fujian
People’s Republic of China, 361008
Re:Luckin Coffee Inc.
Form 20-F for Fiscal Year Ended December 31, 2023
File No. 001-38896
Dear Jing An:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Trade & Services