SEC Comment Letter 0000000000-22-012438 to Yalla Group Ltd (YALA)
Yalla Group Ltd
Date: Nov. 16, 2022 · CIK: 0001794350 · Accession: 0000000000-22-012438
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File numbers found in text: 001-39552
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United States securities and exchange commission logo
November 16, 2022
Yang Hu
Chief Financial Officer
Yalla Group Ltd
#238, Building 16
Dubai Internet City
PO Box 50913
Dubai, United Arab Emirates
Re:Yalla Group Ltd
Form 20-F for the Year Ended December 31, 2021
Filed on April 25, 2022
File No. 001-39552
Dear Yang Hu:
We issued comments on the above captioned filing on September 22, 2022. On October
26, 2022, we issued a follow-up letter informing you that those comments remained outstanding
and unresolved, and absent a substantive response, we would act consistent with our obligations
under the federal securities laws.
As you have not provided a substantive response, we are terminating our review and will
take further steps as we deem appropriate. These steps include releasing publicly, through the
agency's EDGAR system, all correspondence, including this letter, relating to the review of your
filing, consistent with the staff s decision to publicly release comment and response letters
relating to disclosure filings it has reviewed.
Please contact Joseph Kempf, Senior Staff Accountant, at 202-551-3352, or Kathryn
Jacobson, Senior Staff Accountant, at 202-551-3365, with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology