TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 16, 2023 Chen Chen Chief Financial Officer ATRenew Inc. 12th Floor, No. 6 Building, 433 Songhu Road, Shanghai People s Republic of China Re: ATRenew Inc. Annual Report on Form 20-F Filed April 18, 2023 File No. 001-40486 Dear Chen Chen: 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 Trade & Services cc: Shu Du