April 27, 2017
VIA EDGAR ANDE-MAIL
David Lin, Staff Attorney
William Dorton, Staff Attorney
Marc Thomas, Staff Accountant
Gus Rodriguez, Staff Accountant
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: | China Rapid Finance Limited | |
Registration Statement on FormF-1 (RegistrationNo. 333-217064) | ||
Registration Statement on Form8-A (Registration No. 001-38051) |
Dear Ladies and Gentlemen:
Pursuant to Rule 461 of Regulation C (“Rule 461”) promulgated under the Securities Act of 1933, as amended, China Rapid Finance Limited (the “Company”) hereby requests that the effectiveness of the above-referenced Registration Statement on FormF-1 (the “Registration Statement”) be accelerated to, and that the Registration Statement become effective at 4:00 p.m., Eastern Standard Time on April 27, 2017, or as soon thereafter as practicable.
The Company also requests that the Registration Statement on Form8-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 theF-1 Registration Statement (theF-1 Registration Statement, together with the Registration Statement on Form8-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, Shearman & Sterling 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:
• | 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 |
• | 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]
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Very truly yours, | ||
China Rapid Finance Limited | ||
By: | /s/ Dr. Zhengyu (Zane) Wang | |
Name: | Dr. Zhengyu (Zane) Wang | |
Title: | Chief Executive Officer, Chairman and Executive Director |
[Signature Page to Acceleration Request]