Exhibit 15.5
| 中正達會計師事務所 Centurion ZD CPA & Co. Certified Public Accountants (Practising) |
Unit 1304, 13/F, Two Harbourfront, 22 Tak Fung Street, Hunghom, Hong Kong.
香港 紅磡 德豐街22號 海濱廣場二期 13樓1304室
Tel 電話: (852) 2126 2388 Fax 傳真: (852) 2122 9078
Email 電郵: info@czdcpa.com
April 6, 2023
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Commissioners:
We have read Item 16F of Form 20-F for the year ended December 31, 2022 of Luckin Coffee Inc. (the “Company”) and are in agreements with the statements concerning our firm therein. We are not in a position to agree or disagree with other statements of the Company contained therein.
Very truly yours, | |
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/s/ Centurion ZD CPA & Co. | |
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Centurion ZD CPA & Co. | |
Hong Kong, China | |
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April 6, 2023 | |