Correspondence 0001213900-26-013772 from Yimutian Inc. (YMT)
Yimutian Inc.
Date: Feb. 9, 2026 · CIK: 0001991605 · Accession: 0001213900-26-013772
AI Filing Summary & Sentiment
Reasoning
Letter
VIA EDGAR Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Registration Statement on Form F-1 (File No. 333-[●])
Re: Yimutian Inc. (CIK No. 0001991605)
Dear Ladies and Gentlemen:
Pursuant to Rule 461 of Regulation C (" Rule 461 ") promulgated under the Securities Act of 1933, as amended, Yimutian Inc. (the " Company ") hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1 (the " F-1 Registration Statement ") be accelerated to, and that the F-1 Registration Statement become effective at, 4:30 p.m., Eastern Time on February 11, 2026, or as soon thereafter as practicable.
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 Statement in accordance with Rule 461. Such request may be made by an executive officer of the Company or by any attorney from the Company's U.S. counsel, Skadden, Arps, Slate, Meagher & Flom LLP.
The Company understands that FT Global Capital, Inc., as the placement agent of the offering, has joined in this request in a separate letter filed with the Securities and Exchange Commission today.
[ Signature page follows ]
Very truly yours,
Yimutian Inc.
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CORRESP
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filename1.htm
February 9, 2026
VIA EDGAR
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: Yimutian Inc. (CIK No. 0001991605)
Registration Statement on Form F-1 (File No. 333-[●])
Dear Ladies and Gentlemen:
Pursuant to Rule 461 of Regulation C
(" Rule 461 ") promulgated under the Securities Act of 1933, as amended, Yimutian Inc. (the
" Company ") hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1 (the
" F-1 Registration Statement ") be accelerated to, and that the F-1 Registration Statement become effective at,
4:30 p.m., Eastern Time on February 11, 2026, or as soon thereafter as practicable.
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 Statement in accordance with Rule 461. Such request may be made by an executive officer of the
Company or by any attorney from the Company's U.S. counsel, Skadden, Arps, Slate, Meagher & Flom LLP.
The Company understands that FT Global Capital,
Inc., as the placement agent of the offering, has joined in this request in a separate letter filed with the Securities and Exchange Commission
today.
[ Signature page follows ]
Very truly yours,
Yimutian Inc.
By:
/s/ Shijie Chen
Name:
Shijie Chen
Title:
Chief Financial Officer
[ Signature Page to Issuer Acceleration Request ]