0001104659-19-005847.txt : 20190426 0001104659-19-005847.hdr.sgml : 20190426 20190205163428 ACCESSION NUMBER: 0001104659-19-005847 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

 

Goldman Sachs (Asia) L.L.C.

68th Floor, Cheung Kong Center, 2 Queens Road

Central, Hong Kong

 

Morgan Stanley & Co. LLC

1585 Broadway

New York, New York 10036

 

Merrill Lynch, Pierce, Fenner & Smith Incorporated

One Bryant Park

New York, New York 10036

 

China International Capital Corporation Hong Kong Securities Limited

29th Floor, One International Finance Centre, 1 Harbour View Street

Central, Hong Kong

 

February 5, 2019

 

VIA EDGAR

 

Ms. Katherine Bagley

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

 

Re: Pinduoduo Inc. (CIK No. 0001737806)

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

 

Ladies and Gentlemen:

 

We hereby join Pinduoduo Inc. (the “Company”) in connection with its request for acceleration of the above-referenced Registration Statement, requesting effectiveness at 4:30 p.m., Eastern Time, on February 7, 2019, or as soon thereafter as practicable.

 

Pursuant to Rule 460 of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended, we wish to advise you that, through the date hereof, 2,792 copies of the Company’s preliminary prospectus dated February 5, 2019 were distributed to prospective underwriters, institutional investors, dealers and others.

 

The undersigned advise that the underwriters have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

 

[Signature pages follow]

 

 

 

Very truly yours,

 

 

 

As representative of the several underwriters

 

 

 

GOLDMAN SACHS (ASIA) L.L.C.

 

 

 

By:

/s/ Raghav Maliah

 

Name:

Raghav Maliah

 

Title:

Managing Director

 

[Signature Page to the Acceleration Request]

 

 

 

Very truly yours,

 

 

 

As representative of the several underwriters

 

 

 

MORGAN STANLEY & CO. LLC

 

 

 

By:

/s/ Celestina Milner

 

Name:

Celestina Milner

 

Title:

Executive Director

 

[Signature Page to the Acceleration Request]

 

 

 

Very truly yours,

 

 

 

As representative of the several underwriters

 

 

 

MERRILL LYNCH, PIERCE, FENNER & SMITH INCORPORATED

 

 

 

By:

/s/ Mandar Donde

 

Name:

Mandar Donde

 

Title:

Managing Director

 

[Signature Page to the Acceleration Request]

 

 

 

Very truly yours,

 

 

 

As representative of the several underwriters

 

 

 

CHINA INTERNATIONAL CAPITAL CORPORATION HONG KONG SECURITIES LIMITED

 

 

 

By:

/s/ Zhong Jin

 

Name:

Zhong Jin

 

Title:

Managing Director

 

[Signature Page to the Acceleration Request]