SEC Comment Letter 0000000000-23-010031 to Smart Share Global Ltd (EM) (CIK 0001834253) (EM)
Smart Share Global Ltd (EM) (CIK 0001834253)
Date: Sept. 11, 2023 · CIK: 0001834253 · Accession: 0000000000-23-010031
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File numbers found in text: 001-40298
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United States securities and exchange commission logo
September 11, 2023
Mars Guangyuan Cai
Chief Executive Officer
Smart Share Global Ltd
6th Floor, 799 Tianshan W Road
Changning District, Shanghai 200335
People’s Republic of China
Re:Smart Share Global Ltd
Form 20-F for the Fiscal Year December 31, 2022
File No. 001-40298
Dear Mars Guangyuan Cai:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Disclosure Review Program
cc: Haiping Li