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CORRESP Filing

KE Holdings Inc.
Date: June 30, 2025 · CIK: 0001809587 · Accession: 0001104659-25-063777

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 001-39436

Referenced dates: June 25, 2025

Date
June 30, 2025
Author
/s/ Tao Xu
Form
CORRESP
Company
KE Holdings Inc.

Letter

VIA EDGAR Division of Corporation Finance Office of Real Estate & Construction Securities and Exchange Commission Washington, D.C. 20549 Re: KE Holdings Inc. (the "Company") Form 20-F for the Fiscal Year Ended December 31, Filed on April 17, 2025 File No. 001-39436

Dear Ms. Monick and Mr. Efron:

The Company has received the letter dated June 25, 2025 from the staff of the Securities and Exchange Commission (the " Staff ") regarding the Company's Form 20-F for the fiscal year ended December 31, 2024 (the " 2024 Form 20-F "). The Company respectfully submits to the Staff to request an extension to the deadline for responding to the letter due to the additional time required to prepare thorough responses to address the comments in the letter. The Company will provide its response to the letter via EDGAR as soon as possible, in any event no later than July 24, 2025.

If you have any additional questions or comments regarding the 2024 Form 20-F, please contact the Company's U.S. counsel, Haiping Li of Skadden, Arps, Slate, Meagher & Flom, at +852 3740-4835 or haiping.li@skadden.com. Thank you very much.

* * *

Very truly yours,
/s/ Tao Xu

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CORRESP
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 KE Holdings Inc.

 Oriental Electronic Technology Building

 No. 2 Chuangye Road, Haidian District

 Beijing 100086

 People's Republic of China

 June 30, 2025

 VIA EDGAR

 Ms. Jennifer Monick

 Mr. Howard Efron

 Division of Corporation Finance

 Office of Real Estate & Construction

 Securities and Exchange Commission

 100 F Street, N.E.

 Washington, D.C. 20549

 Re: KE Holdings Inc. (the "Company")
 Form 20-F for the Fiscal Year Ended December 31,
2024

 Filed on April 17, 2025

 File No. 001-39436

 Dear Ms. Monick and Mr. Efron:

 The Company has received the
letter dated June 25, 2025 from the staff of the Securities and Exchange Commission (the " Staff ") regarding the
Company's Form 20-F for the fiscal year ended December 31, 2024 (the " 2024 Form 20-F "). The Company
respectfully submits to the Staff to request an extension to the deadline for responding to the letter due to the additional time required
to prepare thorough responses to address the comments in the letter. The Company will provide its response to the letter via EDGAR as
soon as possible, in any event no later than July 24, 2025.

 If you have any additional
questions or comments regarding the 2024 Form 20-F, please contact the Company's U.S. counsel, Haiping Li of Skadden, Arps,
Slate, Meagher & Flom, at +852 3740-4835 or haiping.li@skadden.com. Thank you very much.

 *            *           *

 Very truly yours,

 /s/ Tao Xu

 Tao Xu

 Chief Financial Officer

 cc: Yongdong Peng, Chairman of the Board of Directors and Chief Executive Officer, KE Holdings Inc.
 Haiping Li, Esq., Partner, Skadden, Arps,
Slate, Meagher & Flom LLP

 Shu Du, Esq., Partner, Skadden, Arps, Slate,
Meagher & Flom LLP

 Lanny Lu, Partner, PricewaterhouseCoopers Zhong
Tian LLP