CORRESP 1 filename1.htm

 

SKADDEN, ARPS, SLATE, MEAGHER & FLOM

PARTNERS

世達國際律師事務所

AFFILIATE OFFICES

CHRISTOPHER W. BETTS

42/F, EDINBURGH TOWER, THE LANDMARK

 

WILL H. CAI ^

15 QUEEN’S ROAD CENTRAL, HONG KONG

BOSTON

GEOFFREY CHAN *

 

 

CHICAGO

ANDREW L. FOSTER *

TEL: (852) 3740-4700

HOUSTON

CHI T. STEVE KWOK *

FAX: (852) 3740-4727

LOS ANGELES

EDWARD H.P. LAM ¨*

www.skadden.com

NEW YORK

HAIPING LI *

 

PALO ALTO

RORY MCALPINE ¨

 

WASHINGTON, D.C.

CLIVE W. ROUGH ¨

 

WILMINGTON

JONATHAN B. STONE *

 

BEIJING

^ (ALSO ADMITTED IN CALIFORNIA)

BRUSSELS

¨ (ALSO ADMITTED IN ENGLAND & WALES)

FRANKFURT

* (ALSO ADMITTED IN NEW YORK)

LONDON

 

MOSCOW

REGISTERED FOREIGN LAWYERS

MUNICH

Z. JULIE GAO (CALIFORNIA)

PARIS

BRADLEY A. KLEIN (ILLINOIS)

SÃO PAULO

 

SEOUL

 

SHANGHAI

 

 

SINGAPORE

 

July 16, 2018

TOKYO

 

 

TORONTO

 

VIA EDGAR

 

Jan Woo, Legal Branch Chief

David Edgar, Staff Accountant

Christine Dietz, Assistant Chief Accountant

Bernard Nolan, Attorney-Adviser

Barbara C. Jacobs, Assistant Director

 

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

Re:                             Pintec Technology Holdings Limited
Registration Statement on Form F-1
CIK No. 0001716338

 

Dear Ms. Woo, Mr. Edgar, Ms. Dietz, Mr. Nolan and Ms. Jacobs:

 

On behalf of our client, Pintec Technology Holdings Limited, a foreign private issuer organized under the laws of the Cayman Islands (the “Company”), we are filing herewith the Company’s registration statement on Form F-1 (the “Registration Statement”) and certain exhibits via EDGAR with the Securities and Exchange Commission (the “Commission”).

 

To facilitate your review, we have separately delivered to you today five courtesy copies of the Registration Statement, marked to show changes to the revised draft registration statement confidentially submitted on June 19, 2018. However, please note that we have left the entire section entitled “Description of American Depositary Shares” unmarked for ease of reading, even though the entire section has been replaced with a different draft since the revised draft registration statement confidentially submitted on June 19, 2018.

 

In accordance with the Jumpstart Our Business Startups Act, as amended, the Company plans to file an amendment to the Registration Statement containing the

 


 

estimated price range and offering size and launch the road show no earlier than 15 days after the date hereof.

 

If you have any questions regarding the Registration Statement, please contact the undersigned by phone at +852 3740-4863 or by e-mail at julie.gao@skadden.com, or Geoffrey Wang, the audit engagement partner at PricewaterhouseCoopers Zhong Tian LLP, by telephone at +86 10-6533-2928 or by email at geoffrey.wang@cn.pwc.com. PricewaterhouseCoopers Zhong Tian LLP is the independent registered public accounting firm of the Company.

 

 

Very truly yours,

 

 

 

 

 

/s/ Z. Julie Gao

 

 

 

Z. Julie Gao

 

 

Enclosures

 

cc:                                Wei Wei, Chief Executive Officer, Pintec Technology Holdings Limited

Steven Yuan Ning Sim, Chief Financial Officer, Pintec Technology Holdings Limited

Geoffrey Wang, Partner, PricewaterhouseCoopers Zhong Tian LLP

Chris K.H. Lin, Esq., Simpson Thacher & Bartlett LLP

 

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