KE Holdings Inc.
Oriental Electronic Technology Building
No. 2 Chuangye Road, Haidian District
Beijing 100086
People’s Republic of China
June 30, 2025
VIA EDGAR
Ms. Jennifer Monick
Mr. Howard Efron
Division of Corporation Finance
Office of Real Estate & Construction
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | KE Holdings Inc. (the “Company”) | |
| Form 20-F for the Fiscal Year Ended December 31, 2024 | ||
| Filed on April 17, 2025 | ||
| File No. 001-39436 |
Dear Ms. Monick and Mr. Efron:
The Company has received the letter dated June 25, 2025 from the staff of the Securities and Exchange Commission (the “Staff”) regarding the Company’s Form 20-F for the fiscal year ended December 31, 2024 (the “2024 Form 20-F”). The Company respectfully submits to the Staff to request an extension to the deadline for responding to the letter due to the additional time required to prepare thorough responses to address the comments in the letter. The Company will provide its response to the letter via EDGAR as soon as possible, in any event no later than July 24, 2025.
If you have any additional questions or comments regarding the 2024 Form 20-F, please contact the Company’s U.S. counsel, Haiping Li of Skadden, Arps, Slate, Meagher & Flom, at +852 3740-4835 or haiping.li@skadden.com. Thank you very much.
* * *
| Very truly yours, | |
| /s/ Tao Xu | |
| Tao Xu | |
| Chief Financial Officer |
| cc: | Yongdong Peng, Chairman of the Board of Directors and Chief Executive Officer, KE Holdings Inc. |
| Haiping Li, Esq., Partner, Skadden, Arps, Slate, Meagher & Flom LLP | |
| Shu Du, Esq., Partner, Skadden, Arps, Slate, Meagher & Flom LLP | |
| Lanny Lu, Partner, PricewaterhouseCoopers Zhong Tian LLP |