June 30, 2021
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Commissioners:
We have read Item 16F of Form 20-F for the year ended December 31, 2019 dated June 30, 2021 of Luckin Coffee Inc. and are in agreement with the statements contained in Item 16F therein concerning Marcum Bernstein & Pinchuk. We have no basis to agree or disagree with other statements of the registrant contained therein.
Very truly yours,
/s/ Marcum Bernstein & Pinchuk LLP
Marcum Bernstein & Pinchuk LLP
New York, NY
June 30, 2021