Correspondence 0000950170-24-137602 from Yalla Group Ltd (YALA)
Yalla Group Ltd
Date: Dec. 18, 2024 · CIK: 0001794350 · Accession: 0000950170-24-137602
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File numbers found in text: 001-39552
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CORRESP
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CORRESP
Simpson Thacher & Bartlett
icbc tower, 35th floor
3 garden road, central
hong kong
___________
telephone: +852-2514-7600
facsimile: +852-2869-7694
Direct Dial Number
+852-2514-7620
E-mail Address
ygao@stblaw.com
DECEMBER 18, 2024
CONFIDENTIAL AND VIA EDGAR
Division of Corporation Finance
Office of Technology
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ms. Anastasia Kaluzienski
Mr. Robert Littlepage
Re: Yalla Group Limited
Form 20-F for the Period Ended December 31, 2023
File No. 001-39552
Ladies and Gentlemen:
On behalf of our client, Yalla Group Limited (the “Company”), we are submitting this letter in response to your correspondence dated December 13, 2024 (the “December 13 Letter”) concerning the above-referenced annual report on Form 20-F that the Company filed with the Commission on April 23, 2024.
In the December 13 Letter, you requested that the Company respond to the Staff’s comments within ten business days or advise the Staff as soon as possible when the Company will respond. The Company respectfully advises the Staff that it is working on its responses and that it will require additional time in order to respond fully to your letter.
The Company is therefore requesting an extension until January 10, 2025 and expects to respond no later than that date.
* * *
michael j.c.M. ceulen
marjory j. ding
daniel fertig
adam C. furber
YI GAO
MAKIKO HARUNARI
Ian C. Ho
JONATHAN HWANG
aNTHONY D. KING
jin hYUK park
erik p. wang
christopher k.s. wong
resident partners
simpson thacher & bartlett, hong kong is an affiliate of simpson thacher & bartlett llp with offices in:
New York
Beijing
boston
BRUSSELS
Houston
LONDON
Los Angeles
Palo Alto
SÃO PAULO
TOKYO
Washington, D.C.
Simpson Thacher & Bartlett
December 18, 2024
-2-
Division of Corporation Finance
U.S. Securities and Exchange Commission
In the meantime, please do not hesitate to contact me at +852-2514-7620 (work) or ygao@stblaw.com (email).
Very truly yours,
/s/ Yi Gao
Yi Gao
cc:
Yalla Group Limited
Ms. Yang Hu, Chief Financial Officer