Correspondence 0001104659-24-051819 from ZEEKR Intelligent Technology Holding Ltd (ZK) (CIK 0001954042)
ZEEKR Intelligent Technology Holding Ltd (ZK) (CIK 0001954042)
Date: April 25, 2024 · CIK: 0001954042 · Accession: 0001104659-24-051819
AI Filing Summary & Sentiment
File numbers found in text: 333-275427
Referenced dates: April 17, 2024
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Davis Polk & Wardwell
Hong Kong Solicitors
The Hong Kong Club Building
3A Chater Road
Hong Kong
davispolk.com
Resident Hong Kong Partners
James C. Lin *
Gerhard Radtke *
Martin Rogers **
Miranda So *
James Wadham **
Xuelin Wang *
Hong Kong Solicitors
* Also Admitted in New York
** Also Admitted in England and Wales
April 25, 2024
Re:
ZEEKR Intelligent Technology Holding Limited (CIK: 0001954042)
Amendment No. 4 to Registration Statement on Form F-1 Filed on April 12, 2024
File No. 333-275427
Confidential
Mr. Charles Eastman
Mr. Hugh West
Mr. Bradley Ecker
Mr. Geoffrey Kruczek
Division of Corporation Finance
Office of Manufacturing
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Ladies and Gentlemen:
On
behalf of ZEEKR Intelligent Technology Holding Limited (the “Company”), an exempted company incorporated under
the laws of the Cayman Islands, we submit to the staff (the “Staff”) of the Securities and Exchange Commission (the
“Commission”) this letter setting forth the Company’s responses to the comments contained in the Staff’s
letter dated April 17, 2024 on the Company’s Amendment No. 4 to Registration Statement on Form F-1 filed on April 12,
2024 (the “Registration Statement”). Concurrently with the submission of this letter, the Company is publicly filing
its revised registration statement on Form F-1 (the “Revised Registration Statement”). Subject to market conditions
and the review of the Staff, the Company currently expects to file a preliminary prospectus containing the estimated offering size and
a price range on or around May 3, 2024. The Company confirms that its securities have not been previously sold pursuant to an effective
registration statement under the Securities Act of 1933, as amended (the “Securities Act”).
The
Company has responded to the Staff’s comments by revising the Registration Statement or by providing an explanation if the Company
has not so revised the Registration Statement. The Staff’s comments are repeated below in bold, followed by the Company’s
response to such comments. The Company has included page numbers to refer to the location in the Revised Registration Statement where
the language addressing a particular comment appears.
April 25,
2024
* * * *
Form F-1/A filed April 12, 2024
Capitalization, page 82
1. We note your response to our comment number 1; however, your Consolidated Balance Sheet for the year
ended December 31, 2023 (on page F-4) indicates notes payable of US$775,355 and amounts due to related parties of US$2,303,681.
It is not clear why the aforementioned indebtedness is not included in the Capitalization table. Please refer to Part I, Item
3 (B) and the related instructions to Form 20-F and revise as necessary.
The Company respectfully advises the Staff that it has updated
the disclosure on page 83 in the Revised Registration Statement in response to the Staff’s comment.
* * * *
April 25,
2024
If you have any questions
regarding this submission, please contact Ran Li at +86-10-8567-5013 (ran.li@davispolk.com).
Thank you again for your time
and attention.
Yours sincerely,
/s/ Ran Li
Ran Li
cc:
Mr. Conghui An, Chief Executive Officer
Mr. Jing Yuan, Chief Financial Officer
ZEEKR Intelligent Technology Holding Limited
Mr. Neo Lin, Partner
Deloitte Touche Tohmatsu Certified Public Accountants LLP