SEC Comment Letter 0000000000-23-008837 to Youdao, Inc. (DAO) (CIK 0001781753) (DAO)
Youdao, Inc. (DAO) (CIK 0001781753)
Date: Aug. 14, 2023 · CIK: 0001781753 · Accession: 0000000000-23-008837
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File numbers found in text: 001-39087
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United States securities and exchange commission logo
August 14, 2023
Feng Zhou
Chief Executive Officer
Youdao, Inc.
No. 399, Wangshang Road
Binjiang District Hangzhou 310051
People’s Republic of China
Re:Youdao, Inc.
Form 20-F for the Fiscal Year Ended December 31, 2022
Filed April 27, 2023
File No. 001-39087
Dear Feng Zhou:
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
Disclosure Review Program
cc: Li He