Unit 2901, 29F, Tower C Beijing Yintai Centre No. 2 Jianguomenwai Avenue Chaoyang District, Beijing 100022 People’s Republic of China Phone: 86-10-6529-8300 Fax: 86-10-6529-8399 Website: www.wsgr.com | 中国北京市朝阳区建国门外大街 2号 银泰中心写字楼C座29层2901室 邮政编码: 100022 电话: 86-10-6529-8300 传真: 86-10-6529-8399 网站: www.wsgr.com |
June 29, 2020
VIA EDGAR
Ms. Lilyanna Peyser
Ms. Jennifer Thompson
Ms. Jennifer Lopez
Ms. Sondra Snyder
Division of Corporation Finance
Office of Information Technologies and Services
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: | Quhuo Limited (CIK No. 0001781193) |
Amendment No.1 to Draft Statement on Form F-1 (File No. 333-238941) |
Dear Ms. Peyser, Ms. Thompson, Ms. Lopez and Ms. Snyder,
On behalf of our client, Quhuo Limited, a foreign private issuer organized under the laws of the Cayman Islands (the “Company”), we are hereby filing the Amendment No.1 to the Company’s registration statement on Form F-1 (the “Registration Statement”) and certain exhibits via EDGAR to the Securities and Exchange Commission (the “Commission”).
To facilitate your review, we have separately delivered to you today five courtesy copies of the Registration Statement, marked to show changes to the registration statement filed with the Commission on June 4, 2020, and two copies of the filed exhibits.
The Company respectfully advises the Commission that it currently plans to commence the road show for the proposed offering on or about June 30, 2020. In addition, the Company plans to request that the Commission declares the effectiveness of the Registration Statement on or about July 9, 2020, and will file the joint acceleration requests in time before the requested effective time. The Company would greatly appreciate the Commission’s continuing assistance and support in meeting the proposed timetable for the offering.
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If you have any questions regarding the Registration Statement, please contact the undersigned by telephone at 86-10-6529-8308 or via email at douyang@wsgr.com. Questions pertaining to accounting and auditing matters may be directed to the audit engagement partner at Ernst & Young Hua Ming LLP, Yap Yin Onn, by telephone at 86-21-2228-2277, or via email at Derick.Yap@cn.ey.com. Ernst & Young Hua Ming LLP is the independent registered public accounting firm of the Company.
Wilson Sonsini Goodrich & Rosati, Professional Corporation
威尔逊 • 桑西尼 • 古奇 • 罗沙迪律师事务所
AUSTIN BEIJING BOSTON BRUSSELS HONG KONG LONDON LOS ANGELES NEW YORK PALO ALTO
SAN DIEGO SAN FRANCISCO SEATTLE SHANGHAI WASHINGTON, DC WILMINGTON, DE
Page 2
Very truly yours,
/s/ Dan Ouyang
Dan Ouyang
Enclosures
cc:
Leslie Yu, Chairman and Chief Executive Officer, Quhuo Limited
Wenting Ji, Chief Financial Officer, Quhuo Limited
Yap Yin Onn, Partner, Ernst & Young Hua Ming LLP
Benjamin Su, Esq., Partner, Latham & Watkins LLP
Daying Zhang, Esq., Partner, Latham & Watkins LLP