CORRESP Filing
Boqii Holding Ltd
Date: Aug. 1, 2025 · CIK: 0001815021 · Accession: 0001213900-25-070441
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CORRESP 1 filename1.htm Boqii Holding Limited Building 9, No. 388, Shengrong Road, Pudong New District, Shanghai 201210, People's Republic of China August 1, 2025 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Trade & Services 100 F Street, N.E. Washington, D.C. 20549 Attention: Cara Wirth and Dietrich King RE: Boqii Holding Limited Amendment No. 5 to Registration Statement on Form F-1, as amended Filed on July 21, 2025 File No. 333- 286239 Dear Ms. Wirth and Mr. King, Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, Boqii Holding Limited respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m. Washington D.C. time on August 5, 2025, or as soon thereafter as practicable. Please call Michael Blankenship of Winston & Strawn LLP at (713) 651-2678 to provide notice of the effectiveness of the Registration Statement. [ Signature Page Follows ] Very truly yours, Boqii Holding Limited By: /s/ Yingzhi (Lisa) Tang Name: Yingzhi (Lisa) Tang Tite: Director, co-Chief Executive Officer and Chief Financial Officer cc: Michael Blankenship, Winston & Strawn LLP