SEC Comment Letter 0000000000-26-005915 to Boqii Holding Ltd (BQ)
Boqii Holding Ltd
Date: June 12, 2026 · CIK: 0001815021 · Accession: 0000000000-26-005915
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-296541
Letter
June 12, 2026 Yinhzhi (Lisa) Tang Director, co-Chief Executive Officer and Chief Financial Officer Boqii Holding Ltd Room 1203, 12th Floor, Building T1, Smart Cloud No. 1, Lane 235, Yubei Road Pudong New District, Shanghai 201204 The People’s Republic of China Re: Boqii Holding Ltd Registration Statement on Form F-3 Filed June 5, 2026 File No. 333-296541 Dear Yinhzhi (Lisa) Tang: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Rebekah Reed at 202-551-5332 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Huan Lou, Esq.
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June 12, 2026 Yinhzhi (Lisa) Tang Director, co-Chief Executive Officer and Chief Financial Officer Boqii Holding Ltd Room 1203, 12th Floor, Building T1, Smart Cloud No. 1, Lane 235, Yubei Road Pudong New District, Shanghai 201204 The People’s Republic of China Re: Boqii Holding Ltd Registration Statement on Form F-3 Filed June 5, 2026 File No. 333-296541 Dear Yinhzhi (Lisa) Tang: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Rebekah Reed at 202-551-5332 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Huan Lou, Esq.