Simpson Thacher & Bartlett
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icbc tower, 35th floor 3 garden road, central hong kong | ||
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telephone: +852-2514-7600 facsimile: +852-2869-7694 | ||
Direct Dial Number +852-2514-7620 |
E-mail Address ygao@stblaw.com | |
| October 5, 2023 |
Confidential and via edgar
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Mr. Ameen Hamady |
| Ms. Shannon Menjivar | |
| Mr. Austin Pattan | |
| Mr. Andrew Mew | |
| Mr. Kibum Park | |
| Mr. David Link |
| Re: | GreenTree
Hospitality Group Ltd. Form 20-F for the Year Ended December 31, 2022 Filed on April 28, 2023 File No. 001-38425 |
Ladies and Gentlemen:
On behalf of our client, GreenTree Hospitality Group Ltd. (the “Company”), we are submitting this letter in response to your correspondence dated September 11, 2023 (the “September 11 Letter”) concerning the above-referenced annual report on Form 20-F that the Company filed with the Commission on April 28, 2023.
In the September 11 Letter, you requested that the Company respond to the Staff’s comments within 10 business days or advise the Staff as soon as possible when the Company will respond. On September 25, 2023, we submitted a letter on the Company’s behalf to the Staff to request an extension of the deadline for responding to October 5, 2023. The Company respectfully advises the Staff that it is still working on its responses, and given the current status of the preparation work, it will require an additional three business days from the date hereof in order to respond fully to your letter.
| michael j.c.M. ceulen | marjory j. ding | daniel fertig | adam C. furber | YI GAO | MAKIKO HARUNARI | Ian C. Ho | JONATHAN HWANG | anthony d. king | jin hYUK park | ERIK P. WANG | 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 | Brussels | Houston | LONDON | Los Angeles | Palo Alto | SÃO PAULO | TOKYO | Washington,D.C. |
Simpson Thacher & Bartlett
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Division of Corporation Finance U.S. Securities and Exchange Commission |
-2- | October 5, 2023 |
The Company is therefore requesting a further extension until October 10, 2023 and expects to respond no later than that date.
In the meantime, please do not hesitate to contact me at +852-2514-7620 (work) or ygao@stblaw.com (email).
| Very truly yours, | |
| /s/ Yi Gao | |
| Yi Gao |
| cc: | Alex S. Xu, Chairman and Chief Executive Officer |
Gregory James Karns, Director, General Counsel
Yiping Yang, Chief Financial Officer
GreenTree Hospitality Group Ltd.
Zhao Xiang Gu, Partner
Ernst & Young Hua Ming LLP