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Correspondence 0001193125-22-290389 from Boqii Holding Ltd (BQ)

Boqii Holding Ltd
Date: Nov. 22, 2022 · CIK: 0001815021 · Accession: 0001193125-22-290389

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File numbers found in text: 333-267919

Date
November 22, 2022
Author
Boqii Holding Limited
Form
CORRESP
Company
Boqii Holding Ltd

Letter

VIA EDGAR Office of Trade & Services Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-7561 Re: Boqii Holding Limited (CIK No. 0001815021) Registration Statement on Form F-3 (File No: 333-267919)

Dear Ms. Pandit and Mr. King:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), Boqii Holding Limited (the “Company”) hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-3 (the “Form F-3”) be accelerated to, and that the Registration Statement become effective at 4:00 p.m., Eastern Time on November 23, 2022 or as soon thereafter as practicable. In this regard, the Company is aware of its obligations under the Securities Act as they relate to the proposed public offering of securities pursuant to the Form F-3.

Thank you for your assistance in this matter.

Very truly yours,
Boqii Holding Limited

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CORRESP
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CORRESP

 Boqii Holding Limited

November 22, 2022

 VIA EDGAR

 Rucha Pandit

 Dietrich King

Office of Trade & Services

 Division of Corporation
Finance

 U.S. Securities and Exchange Commission

 100 F
Street, N.E.

 Washington, D.C. 20549-7561

Re:
 Boqii Holding Limited (CIK No. 0001815021)

Registration Statement on Form F-3 (File No: 333-267919)

 Dear Ms. Pandit and Mr. King:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), Boqii Holding Limited (the
“Company”) hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-3 (the “Form F-3”) be accelerated to,
and that the Registration Statement become effective at 4:00 p.m., Eastern Time on November 23, 2022 or as soon thereafter as practicable. In this regard, the Company is aware of its obligations under the Securities Act as they relate to the
proposed public offering of securities pursuant to the Form F-3.

 Thank you for your assistance in
this matter.

Very truly yours,

Boqii Holding Limited

By:

 /s/ Yingzhi (Lisa) Tang

Name:

Yingzhi (Lisa) Tang

Title:

Director, co-Chief Executive Officer and Chief Financial Officer