June 30, 2021
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Ladies and Gentlemen:
We have read Item 16F of Form 20-F dated June 30, 2021, of Luckin Coffee Inc. and are in agreement with the statements contained in the second and third sentence of paragraph 1, paragraph 2, paragraph 3 and paragraph 7 on Item 16F therein. We have no basis to agree or disagree with other statements of the registrant contained therein.
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/s/ Ernst & Young Hua Ming LLP |
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Shanghai, the People’s Republic of China |
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