Correspondence 0001193125-24-200180 from YXT.COM GROUP HOLDING Ltd (YXT) (CIK 0001872090) (YXT)
YXT.COM GROUP HOLDING Ltd (YXT) (CIK 0001872090)
Date: Aug. 14, 2024 · CIK: 0001872090 · Accession: 0001193125-24-200180
AI Filing Summary & Sentiment
File numbers found in text: 001-42209, 333-280772
Letter
August 14, 2024
VIA EDGAR
Brittany Ebbertt
Chris Dietz
Lauren Pierce
Jan Woo
Division of Corporation Finance
Office of Technology
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: YXT.COM Group Holding Limited (CIK: 0001872090)
Registration Statement on Form F-1 (File No. 333-280772)
Registration Statement on Form 8-A (File No. 001-42209)
Ladies and Gentlemen:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, YXT.COM Group Holding Limited (the “Company”) hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1, as amended (the “Form F-1 Registration Statement”) be accelerated to and that the Registration Statement become effective at 4:00 p.m., Eastern Time, on August 15, 2024, 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 Class A 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 representative of the underwriters of the offering has 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;
August 14, 2024
•
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]
Yours sincerely,
YXT.COM Group Holding Limited
By:
/s/ Xiaoyan Lu
Name:
Xiaoyan Lu
Title:
Director
[Signature Page to Issuer Acceleration Request]
Show Raw Text
CORRESP 1 filename1.htm CORRESP August 14, 2024 VIA EDGAR Brittany Ebbertt Chris Dietz Lauren Pierce Jan Woo Division of Corporation Finance Office of Technology Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: YXT.COM Group Holding Limited (CIK: 0001872090) Registration Statement on Form F-1 (File No. 333-280772) Registration Statement on Form 8-A (File No. 001-42209) Ladies and Gentlemen: In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, YXT.COM Group Holding Limited (the “Company”) hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1, as amended (the “Form F-1 Registration Statement”) be accelerated to and that the Registration Statement become effective at 4:00 p.m., Eastern Time, on August 15, 2024, 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 Class A 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 representative of the underwriters of the offering has 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; August 14, 2024 • 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] Yours sincerely, YXT.COM Group Holding Limited By: /s/ Xiaoyan Lu Name: Xiaoyan Lu Title: Director [Signature Page to Issuer Acceleration Request]