Correspondence 0001104659-24-091047 from Canaan Inc. (CAN)
Canaan Inc.
Date: Aug. 20, 2024 · CIK: 0001780652 · Accession: 0001104659-24-091047
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File numbers found in text: 333-278762
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CORRESP
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Canaan Inc.
28 Ayer Rajah Crescent #06-08, S139959
Singapore
August 20,
2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549
Re:
Canaan Inc.
File No. 333-278762
Withdrawal of Acceleration Request - Registration Statement on Form F-3
Ladies and Gentlemen:
Reference is made to our letter, filed as correspondence via EDGAR
on August 13, 2024 in which Canaan Inc. (the “Company”) requested the acceleration of the effective date of the above-referenced
Registration Statement for Thursday, August 15, 2024, at 9:00 a.m. Eastern Time, in accordance with Rule 461 under the
Securities Act of 1933, as amended. The Company is no longer requesting that such Registration Statement be declared effective at this
time as it will file an amendment to the above-referenced Registration Statement, as instructed by the Securities and Exchange Commission,
solely for the purpose of filing an updated consent of KPMG Huazhen LLP, the independent auditor of the Company.
The Company hereby formally withdraws its request for acceleration of the effective date.
Very truly yours,
/s/ Nangeng Zhang
Nangeng Zhang
Chairman and Chief Executive Officer
cc:
Justin You Zhou, Kirkland & Ellis International LLP