SEC Comment Letter 0000000000-24-002679 to Dingdong (Cayman) Ltd (DDL)
Dingdong (Cayman) Ltd
Date: March 12, 2024 · CIK: 0001854545 · Accession: 0000000000-24-002679
AI Filing Summary & Sentiment
File numbers found in text: 001-40533
Letter
United States securities and exchange commission logo March 12, 2024 Changlin Liang Director and Chief Executive Officer Dingdong (Cayman) Ltd Building 1, 56 Fanchang Road Shanghai, 20120 People’s Republic of China Re:Dingdong (Cayman) Ltd Form 20-F for the Fiscal Year Ended December 31, 2022 Response Dated January 26, 2024 File No. 001-40533 Dear Changlin Liang: We have reviewed your January 26, 2024 response to our comment letter and have the following comment(s). Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our January 5, 2024 letter. Response Dated January 26, 2024 Permissions Required from the PRC Authorities for Our Operations, page 5 1.We note your response to prior comment 5 that you will "revise the disclosure in all applicable areas to specifically state that we have relied on the opinion of counsel in future Form 20-F filings." Please provide your proposed revisions. 2.We note your proposed disclosure in response to prior comment 4. Please further clarify whether you have previously received any denials of your licenses and/or approvals for the lack of addresses of your regional processing centers and frontline fulfillment stations. Additionally, we note your representation that "no such requisite licenses and permits have been denied, except for that not all of the addresses of our regional processing centers and frontline fulfillment stations are currently specified in the relevant
FirstName LastNameChanglin Liang Comapany NameDingdong (Cayman) Ltd March 12, 2024 Page 2 FirstName LastName Changlin Liang Dingdong (Cayman) Ltd March 12, 2024 Page 2 food operating licenses as required under relevant PRC laws and regulations, which will not result in the denial of our licenses and/or approvals (underline added)." Please discuss the basis on which you determined that you will not be denied licenses and/or approvals. Please contact Rucha Pandit at 202-551-6022 or Dietrich King at 202-551-8071 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Steve Lin
Show Raw Text
United States securities and exchange commission logo
March 12, 2024
Changlin Liang
Director and Chief Executive Officer
Dingdong (Cayman) Ltd
Building 1, 56 Fanchang Road
Shanghai, 20120
People’s Republic of China
Re:Dingdong (Cayman) Ltd
Form 20-F for the Fiscal Year Ended December 31, 2022
Response Dated January 26, 2024
File No. 001-40533
Dear Changlin Liang:
We have reviewed your January 26, 2024 response to our comment letter and have the
following comment(s).
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments. Unless
we note otherwise, any references to prior comments are to comments in our January 5,
2024 letter.
Response Dated January 26, 2024
Permissions Required from the PRC Authorities for Our Operations, page 5
1.We note your response to prior comment 5 that you will "revise the disclosure in all
applicable areas to specifically state that we have relied on the opinion of counsel in future
Form 20-F filings." Please provide your proposed revisions.
2.We note your proposed disclosure in response to prior comment 4. Please further clarify
whether you have previously received any denials of your licenses and/or approvals for
the lack of addresses of your regional processing centers and frontline fulfillment
stations. Additionally, we note your representation that "no such requisite licenses and
permits have been denied, except for that not all of the addresses of our regional
processing centers and frontline fulfillment stations are currently specified in the relevant
FirstName LastNameChanglin Liang
Comapany NameDingdong (Cayman) Ltd
March 12, 2024 Page 2
FirstName LastName
Changlin Liang
Dingdong (Cayman) Ltd
March 12, 2024
Page 2
food operating licenses as required under relevant PRC laws and regulations, which will
not result in the denial of our licenses and/or approvals (underline added)." Please discuss
the basis on which you determined that you will not be denied licenses and/or approvals.
Please contact Rucha Pandit at 202-551-6022 or Dietrich King at 202-551-8071 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Steve Lin