CORRESP Filing
Yimutian Inc. (YMT) (CIK 0001991605)
Date: March 3, 2026 · CIK: 0001991605 · Accession: 0001213900-26-023011
AI Filing Summary & Sentiment
File numbers found in text: 333-293952
Show Raw Text
CORRESP
1
filename1.htm
March 3, 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. 333-293952)
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 March 5, 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.
[ 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 ]