EX-15.2 9 lk-20231231xex15d2.htm EXHIBIT 15.2

Exhibit 15.2

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Harney Westwood & Riegels

3rd Floor, Harbour Place

103 South Church Street, PO Box 10240

Grand Cayman KY1-1002, Cayman Islands

Tel: +1 345 949 8599

Fax: +1 345 949 4451

8 April 2024

By Email

Nick.Hoffman@harneys.com/ Chai.Ridgers@harneys.com

+1 345 815 2916 / +852 5806 7869

NXH/CAR/0524067.0001

Luckin Coffee Inc.

Conyers Trust Company (Cayman) Limited

Cricket Square, Hutchins Drive

P.O. Box 2681

Grand Cayman, KY1-1111

Cayman Islands

Dear Sir or Madam

Luckin Coffee Inc. (the Company) - Annual Report on Form 20-F

We hereby consent to the filing of this letter as an exhibit to the Company’s annual report on Form 20-F for the year ended 31 December 2023 with the U.S, Securities and Exchange Commission. We confirm that we do not have any objections with (i) the Cayman Islands law advice under the heading “4.B. Business Overview” sub-heading “Enforceability of Civil Liabilities,” (ii) the Cayman Islands Taxation advice under the heading “10.E. Taxation” sub-heading “Cayman Islands Taxation,” and (iii) the statement under the heading “Item 16.G. Corporate Governance” in the annual report. We further consent to the incorporation by reference of the summaries of our opinions under these headings into Luckin Coffee Inc.’s registration statement on Form S-8 (File No. 333-232089) that was filed on June 13, 2019 and the registration statement on Form S-8 (File No. 333-260577) that was filed on October 29, 2021.

Yours faithfully

 

 

 

/s/ Harney Westwood & Riegels

 

 

 

Harney Westwood & Riegels

 

Harney Westwood & Riegels is registered under the Limited Liability Partnership Act 2017 of the

laws of the Cayman Islands. Jersey legal services are provided through a referral arrangement

Anguilla | Bermuda | British Virgin Islands | Cayman Islands

with Harneys (Jersey) which is an independently owned and controlled Jersey law firm.

Cyprus | Hong Kong | Jersey | London | Luxembourg

A list of partners is available for inspection at our offices.

Montevideo | São Paulo | Shanghai | Singapore

harneys.com