0001104659-18-072277.txt : 20190225 0001104659-18-072277.hdr.sgml : 20190225 20181211123359 ACCESSION NUMBER: 0001104659-18-072277 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20181211 FILER: COMPANY DATA: COMPANY CONFORMED NAME: 360 Finance, Inc. CENTRAL INDEX KEY: 0001741530 STANDARD INDUSTRIAL CLASSIFICATION: FINANCE SERVICES [6199] IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: CHINA DIAMOND EXCHANGE CTR, BUILDING B STREET 2: NO. 555 PUDIAN RD., NO. 1701 CENTURY AVE CITY: PUDONG NEW AREA, SHANGHAI STATE: F4 ZIP: 200122 BUSINESS PHONE: 862161516360 MAIL ADDRESS: STREET 1: CHINA DIAMOND EXCHANGE CTR, BUILDING B STREET 2: NO. 555 PUDIAN RD., NO. 1701 CENTURY AVE CITY: PUDONG NEW AREA, SHANGHAI STATE: F4 ZIP: 200122 CORRESP 1 filename1.htm

 

 

SKADDEN, ARPS, SLATE, MEAGHER & FLOM

 

 

 

 

PARTNERS

世達國際律師事務所

AFFILIATE OFFICES

CHRISTOPHER W. BETTS

 

WILL H. CAI ^

42/F, EDINBURGH TOWER, THE LANDMARK

BOSTON

GEOFFREY CHAN *

15 QUEEN’S ROAD CENTRAL, HONG KONG

CHICAGO

ANDREW L. FOSTER *

HOUSTON

BRADLEY A. KLEIN ˜

TEL: (852) 3740-4700

LOS ANGELES

CHI T. STEVE KWOK *

FAX: (852) 3740-4727

NEW YORK

EDWARD H.P. LAM ¨*

www.skadden.com

PALO ALTO

HAIPING LI *

 

WASHINGTON, D.C.

RORY MCALPINE ¨

 

WILMINGTON

CLIVE W. ROUGH ¨

 

JONATHAN B. STONE *

 

BEIJING

^ (ALSO ADMITTED IN CALIFORNIA)

BRUSSELS

¨ (ALSO ADMITTED IN ENGLAND & WALES)

FRANKFURT

˜ (ALSO ADMITTED IN ILLINOIS)

LONDON

* (ALSO ADMITTED IN NEW YORK)

MOSCOW

 

MUNICH

 

PARIS

 

 

SÃO PAULO

 

 

SEOUL

 

 

SHANGHAI

 

 

SINGAPORE

 

 

TOKYO

 

 

TORONTO

 

 

 

REGISTERED FOREIGN LAWYER

December 11, 2018

 

Z. JULIE GAO (CALIFORNIA)

 

 

VIA EDGAR

 

Ms. Lory Empie

Ms. Cara Lubit

Mr. Christopher Dunham

Mr. Michael Clampitt

Division of Corporation Finance

Office of Financial Services

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

 

Re:                 360 Finance, Inc. (CIK No. No. 0001741530)
Amendment No. 3 to Registration Statement on Form F-1

 

Dear Ms. Empie, Ms. Lubit, Mr. Dunham and Mr. Clampitt:

 

On behalf of our client, 360 Finance, Inc., a foreign private issuer organized under the laws of the Cayman Islands (the “Company”), we are filing herewith the Company’s Amendment No. 3 to registration statement on Form F-1 (the “Registration Statement”) 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 registration statement publicly filed to the Commission on December 6, 2018.

 

The Company has submitted acceleration requests concurrently with the filing of the Registration Statement. The Company would appreciate the Staff’s timely assistance and support to the Company in meeting the proposed timetable for the offering.

 

 

If you have any questions regarding the Registration Statement, please contact the undersigned by phone at +852 3740-4891 or via e-mail at will.cai@skadden.com, or Kevin Lin, partner at Deloitte Touche Tohmatsu Certified Public Accountants LLP, by telephone at +86 21 6141-2196 or via email at kelin@deloitte.com.cn. Deloitte Touche Tohmatsu Certified Public Accountants LLP is the independent registered public accounting firm of the Company.

 

 

Very truly yours,

 

 

 

/s/ Will H. Cai

 

Enclosures.

 

cc:                                Jun Xu, Chief Executive Officer, 360 Finance, Inc.

Jiang Wu, Chief Financial Officer, 360 Finance, Inc.

Peter X. Huang, Esq., Partner, Skadden, Arps. Slate, Meagher & Flom LLP

Kevin Lin, Partner, Deloitte Touche Tohmatsu Certified Public Accountants LLP

David Zhang, Esq., Partner, Kirkland & Ellis International LLP

Steve Lin, Esq., Partner, Kirkland & Ellis International LLP