CORRESP Filing
Yatsen Holding Ltd
Date: July 17, 2025 · CIK: 0001819580 · Accession: 0000950170-25-096419
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-39703
Referenced dates: July 3, 2025
Letter
Yatsen Holding Limited Floor 39, Poly Development Plaza No.832 Yue Jiang Zhong Road, Haizhu District Guangzhou 510335 People’s Republic of China July 17, 2025 VIA EDGAR Mr. Al Pavot Ms. Tayyaba Shafique Division of Corporation Finance Office of Industrial Applications and Services Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549
Re: Yatsen Holding Limited (the “Company”) Form 20-F for Fiscal Year Ended December 31, 2024 Filed April 22, 2025 File No. 001-39703
Dear Mr. Pavot and Ms. Shafique: The Company has received the letter dated July 3, 2025 from the staff of the Securities and Exchange Commission regarding the Company’s annual report on Form 20-F for the fiscal year ended December 31, 2024 (the “ 2024 Form 20-F ”). The Company respectfully submits to request an extension to the deadline for responding to the letter due to the additional time required to prepare a thorough response to address the comments in the letter. The Company will provide its response to the letter via EDGAR as soon as possible, in any event no later than August 1, 2025. If you have any additional questions or comments regarding the 2024 Form 20-F, please contact the undersigned at +86 20 8730 7310 or the Company’s U.S. counsel, Haiping Li of Skadden, Arps, Slate, Meagher & Flom LLP, at +852 3740 4835 or via e-mail at haiping.li@skadden.com.
Very truly yours,
/s/ Donghao Yang
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CORRESP 1 filename1.htm CORRESP Yatsen Holding Limited Floor 39, Poly Development Plaza No.832 Yue Jiang Zhong Road, Haizhu District Guangzhou 510335 People’s Republic of China July 17, 2025 VIA EDGAR Mr. Al Pavot Ms. Tayyaba Shafique Division of Corporation Finance Office of Industrial Applications and Services Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Yatsen Holding Limited (the “Company”) Form 20-F for Fiscal Year Ended December 31, 2024 Filed April 22, 2025 File No. 001-39703 Dear Mr. Pavot and Ms. Shafique: The Company has received the letter dated July 3, 2025 from the staff of the Securities and Exchange Commission regarding the Company’s annual report on Form 20-F for the fiscal year ended December 31, 2024 (the “ 2024 Form 20-F ”). The Company respectfully submits to request an extension to the deadline for responding to the letter due to the additional time required to prepare a thorough response to address the comments in the letter. The Company will provide its response to the letter via EDGAR as soon as possible, in any event no later than August 1, 2025. If you have any additional questions or comments regarding the 2024 Form 20-F, please contact the undersigned at +86 20 8730 7310 or the Company’s U.S. counsel, Haiping Li of Skadden, Arps, Slate, Meagher & Flom LLP, at +852 3740 4835 or via e-mail at haiping.li@skadden.com. Very truly yours, /s/ Donghao Yang Donghao Yang Chief Financial Officer cc: Jinfeng Huang, Chief Executive Officer and Chairman of the Board of Directors, Yatsen Holding Limited Haiping Li, Esq., Partner, Skadden, Arps, Slate, Meagher & Flom LLP Genie Chen, Partner, PricewaterhouseCoopers Zhong Tian LLP