Simpson Thacher & Bartlett
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icbc tower, 35th floor 3 garden road, central hong kong ___________
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telephone: +852-2514-7600 facsimile: +852-2869-7694 |
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Direct Dial Number +852-2514-7620 |
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E-mail Address ygao@stblaw.com |
Simpson Thacher & Bartlett
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icbc tower, 35th floor 3 garden road, central hong kong ___________
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telephone: +852-2514-7600 facsimile: +852-2869-7694 |
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Direct Dial Number +852-2514-7620 |
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E-mail Address ygao@stblaw.com |
DECEMBER 18, 2024
CONFIDENTIAL AND VIA EDGAR
Division of Corporation Finance Office of Technology U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549
Attention: Ms. Anastasia Kaluzienski Mr. Robert Littlepage |
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Re: Yalla Group Limited
Form 20-F for the Period Ended December 31, 2023
File No. 001-39552
Ladies and Gentlemen:
On behalf of our client, Yalla Group Limited (the “Company”), we are submitting this letter in response to your correspondence dated December 13, 2024 (the “December 13 Letter”) concerning the above-referenced annual report on Form 20-F that the Company filed with the Commission on April 23, 2024.
In the December 13 Letter, you requested that the Company respond to the Staff’s comments within ten business days or advise the Staff as soon as possible when the Company will respond. The Company respectfully advises the Staff that it is working on its responses and that it will require additional time in order to respond fully to your letter.
The Company is therefore requesting an extension until January 10, 2025 and expects to respond no later than that date.
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michael j.c.M. ceulen |
marjory j. ding |
daniel fertig |
adam C. furber |
YI GAO |
MAKIKO HARUNARI |
Ian C. Ho |
JONATHAN HWANG |
aNTHONY D. KING |
jin hYUK park |
erik p. wang |
christopher k.s. wong |
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resident partners simpson thacher & bartlett, hong kong is an affiliate of simpson thacher & bartlett llp with offices in: |
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New York |
Beijing |
boston |
BRUSSELS |
Houston |
LONDON |
Los Angeles |
Palo Alto |
SÃO PAULO |
TOKYO |
Washington, D.C. |
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Simpson Thacher & Bartlett
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December 18, 2024 |
-2- |
Division of Corporation Finance U.S. Securities and Exchange Commission |
In the meantime, please do not hesitate to contact me at +852-2514-7620 (work) or ygao@stblaw.com (email).
Very truly yours,
/s/ Yi Gao
Yi Gao
cc: |
Yalla Group Limited |
Ms. Yang Hu, Chief Financial Officer