TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo November 3, 2023 Guang Yang Vice President of Finance Waterdrop Inc. Block C, Wangjing Science and Technology Park No. 2 Lize Zhonger Road Chaoyang District, Beijing 100102 People s Republic of China Re: Waterdrop Inc. Form 20-F for Fiscal Year Ended December 31, 2022 File No. 001-40376 Dear Guang Yang: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Finance cc: Yuting Wu, Esq.