Cango Inc.
3131 McKinney Avenue
Dallas, Texas 75204, U.S.A.
December 17, 2025
VIA EDGAR
Division of Corporation Finance
Office of Technology
U.S. Securities & Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Ms. Jan Woo |
Ms. Becky Chow
Mr. Stephen Krikorian
Mr. Kyle Wiley
Mr. Larry Spirgel
| Re: | Cango Inc. |
Registration Statement on Form F-3 (File No. 333-292184)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), Cango Inc. (the “Company”) hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-3 (the “Registration Statement”) of the Company be accelerated by the Securities and Exchange Commission (the “Commission”) to, and that the Registration Statement become effective at 4:00 P.M., Eastern Time, on December 19, 2025, or as soon thereafter as practicable.
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 Statement in accordance with Rule 461 under the Securities Act. Such request may be made by an executive officer of the Company or by any attorney from the Company’s U.S. counsel, Simpson Thacher & Bartlett LLP.
| Very truly yours, | |
| Cango Inc. |
| By: | /s/ Yongyi Zhang | |
| Name: | Yongyi Zhang | |
| Title: | Chief Financial Officer |