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Correspondence 0001213900-25-122650 from Boqii Holding Ltd (BQ)

Boqii Holding Ltd
Date: Dec. 17, 2025 · CIK: 0001815021 · Accession: 0001213900-25-122650

Offering / Registration Process

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File numbers found in text: 333-291648

Date
December 17, 2025
Author
/s/ Yingzhi (Lisa) Tang
Form
CORRESP
Company
Boqii Holding Ltd

Letter

VIA EDGAR Division of Corporation Finance Office of Trade & Services Re: Boqii Holding Limited Registration Statement on Form F-3, as amended Initially Filed November 19, 2025 File No. 333-291648

Dear Ms. Wirth:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Boqii Holding Limited hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. Eastern Time on Thursday, December 18, 2025, or as soon as thereafter practicable.

Very truly yours,
/s/ Yingzhi (Lisa) Tang

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CORRESP
 1
 filename1.htm

 Boqii Holding Limited

 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

 VIA EDGAR

 December 17, 2025

 U.S. Securities & Exchange Commission

 Division of Corporation Finance

 Office of Trade & Services

 100 F Street, NE Washington, D.C. 20549

 Attn: Cara Wirth

 Re:
 Boqii Holding Limited

 Registration Statement on Form F-3, as amended

 Initially Filed November 19, 2025

 File No. 333-291648

 Dear Ms. Wirth:

 Pursuant to Rule 461 under
the Securities Act of 1933, as amended, Boqii Holding Limited hereby requests acceleration of effectiveness of the above referenced Registration
Statement so that it will become effective at 4:00 p.m. Eastern Time on Thursday, December 18, 2025, or as soon as thereafter practicable.

 Very truly yours,

 /s/ Yingzhi (Lisa) Tang

 Yingzhi (Lisa) Tang

 co-Chief Executive Officer and Chief Financial Officer

 cc: Ellenoff Grossman & Schole LLP