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Correspondence 0001104659-24-091047 from Canaan Inc. (CAN)

Canaan Inc.
Date: Aug. 20, 2024 · CIK: 0001780652 · Accession: 0001104659-24-091047

AI Filing Summary & Sentiment

File numbers found in text: 333-278762

Date
August 13, 2024
Author
/s/ Nangeng Zhang
Form
CORRESP
Company
Canaan Inc.

Letter

Canaan Inc.

28 Ayer Rajah Crescent #06-08, S139959

Singapore

August 20,

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

Show Raw Text
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