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Correspondence 0001193125-23-216396 from Waterdrop Inc. (WDH) (CIK 0001823986) (WDH)

Waterdrop Inc. (WDH) (CIK 0001823986)
Date: Aug. 21, 2023 · CIK: 0001823986 · Accession: 0001193125-23-216396

AI Filing Summary & Sentiment

File numbers found in text: 001-40376

Referenced dates: August 10, 2023

Date
August 21, 2023
Author
/s/ Guang Yang
Form
CORRESP
Company
Waterdrop Inc. (WDH) (CIK 0001823986)

Letter

VIA EDGAR Division of Corporation Finance Office of Finance Securities and Exchange Commission Re: Waterdrop Inc. (the “Company”) Form 20-F for the Fiscal Year Ended December 31, 2022 Filed on April 17, 2023 File No. 001-40376

Dear Mr. Klein, Mr. Henderson, Ms. Block, Ms. Mateo, Ms. Thompson and Mr. Pattan,

The Company has received the letter dated August 10, 2023 from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) regarding the Company’s annual report on Form 20-F for the fiscal year ended December 31, 2022 filed with the Commission on April 17, 2023 (the “2022 Form 20-F”). The Company respectfully submits to the Staff to request an extension to the deadline for responding to the letter due to the additional time required to gather sufficient information and prepare thorough responses. The Company will provide its response to the letter no later than August 30, 2023.

If you have any additional questions or comments regarding the 2022 Form 20-F, please contact the Company’s U.S. counsel, Yuting Wu of Skadden, Arps, Slate, Meagher & Flom LLP at +86 21 6193 8225 or yuting.wu@skadden.com.

Very truly yours,
/s/ Guang Yang

Show Raw Text
CORRESP
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filename1.htm

CORRESP

 Waterdrop Inc.

Block C, Wangjing Science and Technology Park

No. 2 Lize Zhonger Road

Chaoyang District, Beijing 100102

People’s Republic of China

 August 21, 2023

VIA EDGAR

 Mr. Robert Klein

Mr. Michael Henderson

 Ms. Susan Block

Ms. Madeleine Joy Mateo

 Ms. Jennifer Thompson

Mr. Austin Pattan

 Division of Corporation Finance

Office of Finance

 Securities and Exchange Commission

100 F Street, N.E.

 Washington, D.C. 20549

Re:
 Waterdrop Inc. (the “Company”)

Form 20-F for the Fiscal Year Ended December 31, 2022

Filed on April 17, 2023

File No.
001-40376

Dear Mr. Klein, Mr. Henderson, Ms. Block, Ms. Mateo, Ms. Thompson and Mr. Pattan,

The Company has received the letter dated August 10, 2023 from the staff (the “Staff”) of the Securities and Exchange
Commission (the “Commission”) regarding the Company’s annual report on Form 20-F for the fiscal year ended December 31, 2022 filed with the Commission on April 17, 2023 (the “2022
Form 20-F”). The Company respectfully submits to the Staff to request an extension to the deadline for responding to the letter due to the additional time required to gather sufficient information and
prepare thorough responses. The Company will provide its response to the letter no later than August 30, 2023.

 If you have any
additional questions or comments regarding the 2022 Form 20-F, please contact the Company’s U.S. counsel, Yuting Wu of Skadden, Arps, Slate, Meagher & Flom LLP at +86 21 6193 8225 or
yuting.wu@skadden.com.

Very truly yours,

/s/ Guang Yang

Guang Yang

Vice President of Finance

cc:
 Peng Shen, Chairman of the Board of Directors and Chief Executive Officer, Waterdrop Inc.

 Yuting Wu, Esq., Partner, Skadden, Arps, Slate, Meagher & Flom LLP

Elsie Zhou, Partner, Deloitte Touche Tohmatsu Certified Public Accountants LLP