TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 17, 2023 Andy Yeung Chief Financial Officer Yum China Holdings, Inc. 101 East Park Boulevard, Suite 805 Plano, Texas 75074 Re: Yum China Holdings, Inc. Form 10-K for the Fiscal Year Ended December 31, 2022 File No. 001-37762 Dear Andy Yeung: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Disclosure Review Program cc: Lindsey Smith