Correspondence 0001104659-22-130284 from Smart Share Global Ltd (EM) (CIK 0001834253) (EM)
Smart Share Global Ltd (EM) (CIK 0001834253)
Date: Dec. 28, 2022 · CIK: 0001834253 · Accession: 0001104659-22-130284
AI Filing Summary & Sentiment
File numbers found in text: 001-40298
Referenced dates: December 19, 2022
Letter
Smart Share Global Limited
6th Floor, 799 Tianshan W Road
Changning District, Shanghai 200335
People’s Republic of China
December 28, 2022
VIA EDGAR
Mr. Dietrich King
Ms. Kate Beukenkamp
Mr. Adam Phippen
Mr. Tony Watson
Division of Corporation Finance
Office of Trade and Services
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Smart Share Global Limited (the “Company”)
Form 20-F for the Fiscal Year Ended December 31, 2021
Filed on April 27, 2022 (File No. 001-40298)
Ladies and Gentlemen:
The Company has received the letter dated December 19, 2022 from the staff of the Securities and Exchange Commission (the “Staff”) regarding the Company’s annual report on Form 20-F for the fiscal year ended December 31, 2021 (the “2021 Form 20-F”). The Company respectfully submits to the Staff to request an extension of ten (10) business days to the deadline for responding to the letter due to the additional time required to gather sufficient information and prepare thorough responses to address the Staff’s comments. The Company will provide its response to the letter via EDGAR as soon as possible on or prior to January 18, 2023.
If you have any additional questions or comments regarding the 2021 Form 20-F, please contact the Company’s U.S. counsel, Haiping Li of Skadden, Arps, Slate, Meagher & Flom, at +86 (21) 6193-8210 or via e-mail at haiping.li@skadden.com, or the Chief Financial Officer of the Company, Maria Yi Xin, at +86 (21) 6050-3535 or via e-mail at maria@enmonster.com. Thank you very much.
Very truly yours,
/s/ Maria Yi Xin
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Smart Share Global Limited
6th Floor, 799 Tianshan W Road
Changning District, Shanghai 200335
People’s Republic of China
December 28, 2022
VIA EDGAR
Mr. Dietrich King
Ms. Kate Beukenkamp
Mr. Adam Phippen
Mr. Tony Watson
Division of Corporation Finance
Office of Trade and Services
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Smart Share Global Limited (the “Company”)
Form 20-F for the Fiscal Year Ended December 31, 2021
Filed on April 27, 2022 (File No. 001-40298)
Ladies and Gentlemen:
The Company has received the
letter dated December 19, 2022 from the staff of the Securities and Exchange Commission (the “Staff”) regarding the
Company’s annual report on Form 20-F for the fiscal year ended December 31, 2021 (the “2021 Form 20-F”). The
Company respectfully submits to the Staff to request an extension of ten (10) business days to the deadline for responding to the letter
due to the additional time required to gather sufficient information and prepare thorough responses to address the Staff’s comments.
The Company will provide its response to the letter via EDGAR as soon as possible on or prior to January 18, 2023.
If you have any additional
questions or comments regarding the 2021 Form 20-F, please contact the Company’s U.S. counsel, Haiping Li of Skadden, Arps, Slate,
Meagher & Flom, at +86 (21) 6193-8210 or via e-mail at haiping.li@skadden.com, or the Chief Financial Officer of the Company,
Maria Yi Xin, at +86 (21) 6050-3535 or via e-mail at maria@enmonster.com. Thank you very much.
Very truly yours,
/s/ Maria Yi Xin
Maria Yi Xin
Chief Financial Officer
cc: Haiping Li, Partner, Skadden, Arps, Slate, Meagher & Flom LLP
Kevin Song, Partner, PricewaterhouseCoopers Zhong
Tian LLP