CORRESP 1 filename1.htm beigene-seccommentletter
November 24, 2021 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, N.E. Washington, DC 20549 Attention: Margaret Schwartz Christopher Edwards Re: SEC Comment Letter dated November 22, 2021 BeiGene, Ltd. Form 10-K for the Fiscal Year Ended December 31, 2020 Filed February 25, 2021 File No. 001-37686 Dear Ms. Schwartz and Mr. Edwards, BeiGene, Ltd. (the “Company”) acknowledges receipt of your comment letter dated November 22, 2021 (the “Comment Letter”) with respect to the Company’s Form 10-K for the year ended December 31, 2020. As discussed in telephone messages on November 23, 2021 from Joseph Yim of Goodwin Procter LLP to you, the Company respectfully requests an extension to respond to the Comment Letter. The Company respectfully requests an extension of an additional seventeen (17) business days until December 31, 2021 to respond to the Comment Letter in order to provide sufficient time for the Company to prepare the necessary response. The Company is committed to responding to the Comment Letter promptly and intends to provide a response to the Staff no later than December 31, 2021. Should you have any questions regarding the request made herein, please do not hesitate to contact Edwin O’Connor of Goodwin Procter LLP at (212) 813-8853. Thank you very much for your courtesy and cooperation in this matter. Sincerely, /s/ Scott Samuels Scott Samuels, Esq. Senior Vice President, General Counsel