0001193125-15-193207.txt : 20150723 0001193125-15-193207.hdr.sgml : 20150723 20150519135529 ACCESSION NUMBER: 0001193125-15-193207 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 3 FILED AS OF DATE: 20150519 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Baozun Inc. CENTRAL INDEX KEY: 0001625414 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-CATALOG & MAIL-ORDER HOUSES [5961] IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: BUILDING NO. H, NO. 1188 WANRONG ROAD STREET 2: ZHABEI DISTRICT CITY: SHANGHAI STATE: F4 ZIP: 200436 BUSINESS PHONE: (86-21)6095 6000 MAIL ADDRESS: STREET 1: BUILDING NO. H, NO. 1188 WANRONG ROAD STREET 2: ZHABEI DISTRICT CITY: SHANGHAI STATE: F4 ZIP: 200436 FORMER COMPANY: FORMER CONFORMED NAME: Baozun Cayman Inc. DATE OF NAME CHANGE: 20141114 CORRESP 1 filename1.htm Transmittal Letter
26th Floor, Two ifc
8 Century Boulevard
Shanghai 200120
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Tel: +86.21.6101.6000 Fax: +86.21.6101.6001
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May 19, 2015

VIA EDGAR

CONFIDENTIAL

Mara L. Ransom, Assistant Director

Jennifer López, Staff Attorney

Jennifer Thompson, Accounting Branch Chief

Lisa Sellars, Staff Accountant

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3628

 

  Re:   Baozun Inc.

Amendment No. 4 to Registration Statement on Form F-1

File No. 333-203477

Dear Ms. Ransom, Ms. López, Ms. Thompson and Ms. Sellars:

On behalf of our client, Baozun Inc., a company organized under the laws of the Cayman Islands (the “Company”), we enclose herewith for filing via EDGAR with the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended (the “Securities Act”), Amendment No. 4 (“Amendment No. 4”) to the Company’s Registration Statement on Form F-1 (the “Registration Statement”). We respectfully submit this letter in response to a verbal comment from the staff of the Commission (the “Staff”) on May 18, 2015.

Set forth below is the Company’s response to the Staff’s verbal comment. We have included page numbers to refer to the location in Amendment No. 4 where the language addressing the comment appears.


May 19, 2015

Page 2

 

LOGO

Courtesy copies of this letter and the Registration Statement are being hand delivered to the Staff.

Management’s Discussion and Analysis of Financial Condition and Results of Operations, page 88

Please revise the disclosure to provide further elaborate on the reasons underlying the increase in net revenues from three months ended March 31, 2014 to the three months ended March 31, 2015.

In response to the Staff’s comment, the Company has revised the relevant disclosure on page 89 of the Registration Statement.

* * *

If you have any questions regarding this response letter or the Registration Statement, please contact the undersigned by phone at +86 21 6101 6018 or via email at karen.yan@lw.com. Questions relating to accounting and auditing matters of the Company may also be directed to Alan Hu of Deloitte Touche Tohmatsu Certified Public Accountants LLP via email at alhu@deloitte.com.cn.

Respectfully submitted,

/s/ Karen M. Yan

Karen M. Yan

of LATHAM & WATKINS LLP

Enclosures

 

cc: Vincent Wenbin Qiu, Chief Executive Officer, Baozun Inc.

Beck Chen, Chief Financial Officer, Baozun Inc.

Karen M. Yan, Esq., Latham & Watkins LLP

Leiming Chen, Esq., Simpson Thacher & Bartlett LLP

Alan Hu, Deloitte Touche Tohmatsu Certified Public Accountants LLP

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