Correspondence 0001104659-22-116271 from Atour Lifestyle Holdings Ltd (ATAT)
Atour Lifestyle Holdings Ltd
Date: Nov. 9, 2022 · CIK: 0001853717 · Accession: 0001104659-22-116271
AI Filing Summary & Sentiment
File numbers found in text: 001-40540, 333-256881
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CORRESP
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filename1.htm
November 9, 2022
VIA EDGAR
Mr. Frank Knapp
Mr. Robert Telewicz
Mr. Ronald (Ron) E. Alper
Mr. Jeffrey Gabor
Office of Real Estate & Construction
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re:
Atour Lifestyle Holdings Limited (CIK No. 0001853717)
Registration Statement on Form F-1 (File No. 333-256881)
Registration Statement on Form 8-A (File No. 001-40540)
Ladies and Gentlemen:
In accordance with Rule 461 of the General
Rules and Regulations under the Securities Act of 1933, as amended, Atour Lifestyle Holdings Limited (the “Company”) hereby
requests that the effectiveness of the above-referenced Registration Statement on Form F-1, as amended (the “Registration Statement”)
be accelerated to and that the Registration Statement become effective at 4:30 p.m., Eastern Time, on November 10, 2022, or as soon
thereafter as practicable.
The Company also requests that the Registration
Statement on Form 8-A under the Securities Exchange Act of 1934, as amended, covering the American depositary shares representing ordinary
shares of the Company, be declared effective concurrently with the Form F-1 Registration Statement (the Form F-1 Registration Statement,
together with the Registration Statement on Form 8-A, the “Registration Statements”).
If there is any change in the acceleration
request set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of
acceleration of the effectiveness of the Registration Statements in accordance with Rule 461. The request may be made by an executive
officer of the Company or by any attorney from the Company’s U.S. counsel, Davis Polk & Wardwell LLP.
The Company understands that the representatives
of the underwriters of the offering, have joined in this request in a separate letter filed with the Securities and Exchange Commission
(the “Commission”) today.
The Company hereby acknowledges the
following:
· should the Commission or the staff of the Commission (the “Staff”), acting pursuant to delegated
authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
· the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the
filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing;
and
· the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding
initiated by the Commission or any person under the federal securities laws of the United States.
[Signature page follows]
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Very truly yours,
Atour Lifestyle Holdings Limited
By:
/s/ Haijun Wang
Name:
Haijun Wang
Title:
Chief Executive Officer and Chairman of the Board of Directors
[Signature Page to Issuer
Acceleration Request]