Correspondence 0001213900-25-122650 from Boqii Holding Ltd (BQ)
Boqii Holding Ltd
Date: Dec. 17, 2025 · CIK: 0001815021 · Accession: 0001213900-25-122650
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File numbers found in text: 333-291648
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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