0001104659-19-005845.txt : 20190426 0001104659-19-005845.hdr.sgml : 20190426 20190205163328 ACCESSION NUMBER: 0001104659-19-005845 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20190205 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Pinduoduo Inc. CENTRAL INDEX KEY: 0001737806 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 28/F, NO. 533 LOUSHANGUAN ROAD STREET 2: CHANGNING DISTRICT CITY: SHANGHAI STATE: F4 ZIP: 200051 BUSINESS PHONE: 86 21-52661300 MAIL ADDRESS: STREET 1: 28/F, NO. 533 LOUSHANGUAN ROAD STREET 2: CHANGNING DISTRICT CITY: SHANGHAI STATE: F4 ZIP: 200051 FORMER COMPANY: FORMER CONFORMED NAME: Walnut Street Group Holding Ltd DATE OF NAME CHANGE: 20180628 FORMER COMPANY: FORMER CONFORMED NAME: Pinduoduo Inc. DATE OF NAME CHANGE: 20180628 FORMER COMPANY: FORMER CONFORMED NAME: Walnut Street Group Holding Ltd DATE OF NAME CHANGE: 20180417 CORRESP 1 filename1.htm

 

PINDUODUO INC.

 

February 5, 2019

 

VIA EDGAR

 

Ms. Katherine Bagley

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

Re:                             Pinduoduo Inc. (CIK No. 0001737806)

Registration Statement on Form F-1 (File No. 333-229523)

 

Dear Ms. Bagley:

 

Pursuant to Rule 461 of Regulation C (“Rule 461”) promulgated under the Securities Act of 1933, as amended, Pinduoduo Inc. (the “Company”) hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1 (the “Registration Statement”) be accelerated to, and that the Registration Statement become effective at, 4:30 p.m., Eastern Time on February 7, 2019, 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.

 

The Company understands that Goldman Sachs (Asia) L.L.C., Morgan Stanley & Co. LLC, Merrill Lynch, Pierce, Fenner & Smith Incorporated and China International Capital Corporation Hong Kong Securities Limited, on behalf of the prospective underwriters of the offering, have joined in this request in a separate letter filed with the Securities and Exchange Commission today.

 

[Signature page follows]

 

 

 

Very truly yours,

 

 

 

 

 

Pinduoduo Inc.

 

 

 

 

 

By:

/s/ Zheng Huang

 

 

Name:

Zheng Huang

 

 

Title:

Chairman of the Board of Directors and Chief Executive Officer