0001193125-18-338680.txt : 20190129 0001193125-18-338680.hdr.sgml : 20190129 20181130060741 ACCESSION NUMBER: 0001193125-18-338680 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20181130 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MOGU Inc. CENTRAL INDEX KEY: 0001743971 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ZHESHANG WEALTH CENTER BUILDING NO. 1 STREET 2: NO. 99 GUDUN ROAD, XIHU DISTRICT CITY: HANGZHOU STATE: F4 ZIP: 310000 BUSINESS PHONE: 8657188867550 MAIL ADDRESS: STREET 1: ZHESHANG WEALTH CENTER BUILDING NO. 1 STREET 2: NO. 99 GUDUN ROAD, XIHU DISTRICT CITY: HANGZHOU STATE: F4 ZIP: 310000 FORMER COMPANY: FORMER CONFORMED NAME: Meili Inc. DATE OF NAME CHANGE: 20180619 CORRESP 1 filename1.htm CORRESP

November 30, 2018

VIA EDGAR

Ms. Mara L. Ransom

Mr. Parhaum J. Hamidi

Ms. Jennifer López

Mr. Scott Stringer

Ms. Robyn Manuel

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

U. S. A.

 

Re:    MOGU Inc. (formerly known as Meili Inc.) (CIK No. 0001743971)
   Registration Statement on Form F-1 (File No. 333-228317)
   Registration Statement on Form 8-A (File No. 001-38748)

Dear Ladies and Gentlemen:

Pursuant to Rule 461 of Regulation C (“Rule 461”) promulgated under the Securities Act of 1933, as amended, MOGU Inc. (formerly known as Meili Inc., the “Company”) hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1 (the “F-1 Registration Statement”) be accelerated to, and that the F-1 Registration Statement become effective at, 4:30 p.m., Eastern Time on December 4, 2018, or as soon thereafter as practicable.

The Company also requests that the Registration Statement on Form 8-A under the Securities Exchange Act of 1934, covering the American depositary shares representing Class A ordinary shares of the Company, be declared effective concurrently with the F-1 Registration Statement (the F-1 Registration Statement, together with the Registration Statement on Form 8-A, the “Registration Statements”).

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 Statements in accordance with Rule 461 of Regulation C. 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 the representatives of the underwriters, 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 (the “Commission”) today.

The Company hereby acknowledges the following:

 

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should the Commission or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

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the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

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the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

[Signature page follows]

Very truly yours,
MOGU Inc.
By:  

/s/ Qi Chen

Name:   Qi Chen
Title:   Chairman of the Board of Directors and Chief Executive Officer

 

[Signature Page to Issuer Acceleration Request]