Simpson Thacher & Bartlett
ICBCTOWER, 35THFLOOR
3GARDENROAD
HONGKONG
TELEPHONE: +852-2514-7600
FACSIMILE: +852-2869-7694
Direct Dial Number (852) 2514-7620 |
| E-mail Address ygao@stblaw.com |
September 8, 2020
VIA EDGAR
Office of Technology
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 4561
Washington, D.C. 20549
Attention: | Mr. Robert Littlepage, Accounting Branch Chief | |
Mr. Joseph Kempf, Staff Accountant Ms. Jan Woo, Esq., Legal Branch Chief Mr. Michael C. Foland, Esq., Attorney-Advisor | ||
Re: | Yalla Group Limited | |
Registration Statement on Form F-1 CIK No. 0001794350 |
Ladies and Gentlemen:
On behalf of our client, Yalla Group Limited, an exempted company incorporated under the laws of the Cayman Islands with limited liability (the “Company”), we are filing herewith the Company’s Registration Statement on Form F-1 (the “Registration Statement”) via EDGAR with the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended.
For your easy reference, we are providing you by overnight delivery five (5) copies of this letter as well as the Registration Statement, which has been marked to show changes to the Company’s draft Registration Statement confidentially submitted to the Commission on August 17, 2020.
DANIEL FERTIG | ADAM C. FURBER | YI GAO | ADAM S. GOLDBERG | MAKIKO HARUNARI | JONATHAN HWANG | IAN C. HO | ANTHONY D. KING | CELIA C.L. LAM | CHRIS K.H. LIN | JIN HYUK PARK | KATHRYN KING SUDOL | CHRISTOPHER K.S. WONG |
RESIDENT PARTNERS
SIMPSON THACHER & BARTLETT, HONG KONG IS AN AFFILIATE OF SIMPSON THACHER & BARTLETT LLP WITH OFFICES IN:
|
NEW YORK | BEIJING | HOUSTON | LONDON | LOS ANGELES | PALO ALTO | SÃO PAULO | TOKYO | WASHINGTON, D.C. |
Simpson Thacher & Bartlett |
September 8, 2020
If you have any question regarding the Registration Statement, please do not hesitate to contact me at +852-2514-7620 (work), +852-6588-7136 (mobile) or ygao@stblaw.com (email) or Kai Fan at +852-2514-7515 (work), +852-6139-9879 (mobile) or kfan@stblaw.com (email).
Questions pertaining to auditing matters may also be directed to Enid Yang at +86-10-8508-7816 (work) or enid.yang@kpmg.com (email) of KPMG Huazhen LLP, the independent registered public accounting firm of the Company.
Very truly yours, |
/s/ Yi Gao |
Yi Gao |
Enclosures
cc: | Yalla Group Limited | |
Tao Yang, Chairman and Chief Executive Officer | ||
Simpson Thacher & Bartlett LLP | ||
Kai Fan | ||
Cleary Gottlieb Steen & Hamilton LLP | ||
Shuang Zhao | ||
KPMG Huazhen LLP | ||
Enid Yang |
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