Yatsen Holding Limited
Floor 39, Poly Development Plaza
No.832 Yue Jiang Zhong Road, Haizhu District
Guangzhou 510335
People’s Republic of China
July 17, 2025
VIA EDGAR
Mr. Al Pavot
Ms. Tayyaba Shafique
Division of Corporation Finance
Office of Industrial Applications and Services
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: |
Yatsen Holding Limited (the “Company”) Form 20-F for Fiscal Year Ended December 31, 2024 Filed April 22, 2025 File No. 001-39703 |
Dear Mr. Pavot and Ms. Shafique:
The Company has received the letter dated July 3, 2025 from the staff of the Securities and Exchange Commission regarding the Company’s annual report on Form 20-F for the fiscal year ended December 31, 2024 (the “2024 Form 20-F”). The Company respectfully submits to request an extension to the deadline for responding to the letter due to the additional time required to prepare a thorough response 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 August 1, 2025.
If you have any additional questions or comments regarding the 2024 Form 20-F, please contact the undersigned at +86 20 8730 7310 or the Company’s U.S. counsel, Haiping Li of Skadden, Arps, Slate, Meagher & Flom LLP, at +852 3740 4835 or via e-mail at haiping.li@skadden.com.