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SEC Comment Letter for Kingsoft Cloud Holdings Ltd (KC, KCLHF) (CIK 0001795589) (KC) — Aug 31, 2023

Kingsoft Cloud Holdings Ltd (KC, KCLHF) (CIK 0001795589)
Date: Aug. 31, 2023 · CIK: 0001795589 · Accession: 0000000000-23-009625

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File numbers found in text: 001-39278

Date
August 31, 2023
Author
Tao Zou
Form
UPLOAD
Company
Kingsoft Cloud Holdings Ltd (KC, KCLHF) (CIK 0001795589)

Letter

United States securities and exchange commission logo August 31, 2023 Tao Zou Chief Executive Officer Kingsoft Cloud Holdings Ltd Building D, Xiaomi Science and Technology Park No. 33 Xierqi Middle Road Haidian District Beijing, 100085, the People’s Republic of China Re:Kingsoft Cloud Holdings Ltd Form 20-F for the Fiscal Year Ended December 31, 2022 File No. 001-39278 Dear Tao Zou: 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: Ran Li

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United States securities and exchange commission logo
August 31, 2023
Tao Zou
Chief Executive Officer
Kingsoft Cloud Holdings Ltd
Building D, Xiaomi Science and Technology Park
No. 33 Xierqi Middle Road
Haidian District
Beijing, 100085, the People’s Republic of China
Re:Kingsoft Cloud Holdings Ltd
Form 20-F for the Fiscal Year Ended December 31, 2022
File No. 001-39278
Dear Tao Zou:
            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:       Ran Li