Skadden, Arps, Slate, Meagher & Flom llp One Manhattan West New York, NY 10001
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TEL: (212) 735-3000 FAX: (212) 735-2000 www.skadden.com
August 29, 2024 | FIRM/AFFILIATE OFFICES
BOSTON CHICAGO HOUSTON LOS ANGELES PALO ALTO WASHINGTON, D.C. WILMINGTON
BEIJING BRUSSELS FRANKFURT HONG KONG LONDON MUNICH PARIS SÃO PAULO SEOUL SHANGHAI SINGAPORE TOKYO TORONTO |
VIA EDGAR
Mr. Scott Stringer
Mr. Joel
Parker
Ms. Taylor Beech
Ms. Mara Ransom
Division of Corporation Finance
Office of Trade & Services
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | PDD Holdings Inc. |
Form 20-F for the Fiscal Year Ended December 31, 2023
File No. 001-38591
Dear Mr. Stringer, Mr. Parker, Ms. Beech and Ms. Ransom,
We write on behalf of our client, PDD Holdings Inc. (the “Company”). The Company has received the letter dated August 27, 2024 (the “Letter”) from the staff of the Securities and Exchange Commission regarding the Company’s annual report on Form 20-F for the fiscal year ended December 31, 2023 (the “2023 Form 20-F”). The Company respectfully requests an extension to the deadline for responding to the Letter due to the additional time required to gather sufficient information and prepare a thorough response. The Company will provide its response to the Letter via EDGAR as soon as possible, and in any event no later than September 30, 2024.
If you have any additional questions or comments regarding the 2023 Form 20-F, please contact the undersigned at +86 21 6193 8225 or yuting.wu@skadden.com.
August 29, 2024
Page 2
| Very truly yours, | |
| /s/ Yuting Wu | |
| Yuting Wu |
| cc: | Lei
Chen, Chairman of the Board of Directors and Co-Chief Executive Officer, PDD Holdings Inc. Jiazhen Zhao, Executive Director and Co-Chief Executive Officer, PDD Holdings Inc. Harry Han, Partner, Ernst & Young Hua Ming LLP |