SEC Comment Letter 0000000000-23-001573 to Kingsoft Cloud Holdings Ltd (KC)
Kingsoft Cloud Holdings Ltd
Date: Feb. 15, 2023 · CIK: 0001795589 · Accession: 0000000000-23-001573
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File numbers found in text: 001-39278
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United States securities and exchange commission logo
February 15, 2023
Haijian He
Chief Financial Officer
Kingsoft Cloud Holdings Limited
Building E, Xiaomi Science and Technology Park
No. 33 Xierqi Middle Road
Haidian District, Beijing, 100085
People’s Republic of China
Re:Kingsoft Cloud Holdings Limited
Form 20-F for the Fiscal Year Ended December 31, 2021
File No. 001-39278
Dear Haijian He:
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
Office of Technology
cc: Ran Li, Esq.