Simpson Thacher & Bartlett
ICBC TOWER, 35TH FLOOR
3 GARDEN ROAD
HONG KONG
TELEPHONE: +852-2514-7600
FACSIMILE: +852-2869-7694
| Direct Dial Number (852) 2514-7650 |
E-mail Address clin@stblaw.com |
July 16, 2018
VIA EDGAR
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 4561
Washington, D.C. 20549
| Attention: | Ms. Katherine Wray, Esq., Attorney-Advisor |
| Mr. Jeff Kauten, Esq., Attorney-Advisor |
| Mr. Craig Wilson, Senior Assistant Chief Accountant |
| Mr. Ryan Rohn, Staff Accountant |
| Re: | Cango Inc. |
| Registration Statement on Form F-1 |
| File No. 333-225813 |
Ladies and Gentlemen:
On behalf of our client, Cango Inc., an exempted company incorporated under the laws of the Cayman Islands with limited liability (the “Company”), we are filing herewith Amendment No. 2 (“Amendment No. 2”) to the Company’s above-referenced Registration Statement on Form F-1 (the “Registration Statement”) via EDGAR with the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended (the “Securities Act”). The Company notes that it has included the estimated range of the offering price for its initial public offering and related disclosure in the preliminary prospectus which forms a part of Amendment No. 2.
We enclose herewith five (5) courtesy copies of Amendment No. 2, which has been marked to show changes to the Company’s Registration Statement filed with the Commission on July 9, 2018.
| Simpson Thacher & Bartlett
|
July 16, 2018
The Company will commence its road show activities on July 17, 2018 and expects to price the initial public offering on or about July 25, 2018. We would greatly appreciate the Staff’s willingness to work with the Company to achieve this offering timetable.
* * * * *
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| Simpson Thacher & Bartlett
|
July 16, 2018
If you have any question regarding the Registration Statement, please do not hesitate to contact me at +852-2514-7650 (work), +852-9198-4235 (mobile) or clin@stblaw.com (email) or David Lee at +852-2514-7655 (work), +852-9036-9375 (mobile) or dlee@stblaw.com (email).
Questions pertaining to accounting and auditing matters may also be directed to Ron Yan at +86-21-2228-2332 (work) or ron.yan@cn.ey.com (email) of Ernst & Young Hua Ming LLP, the independent registered public accounting firm of the Company.
| Very truly yours, |
| /s/ Chris K.H. Lin |
| Chris K.H. Lin |
Enclosures
| cc: | Xiaojun Zhang, Chairman |
Jiayuan Lin, Chief Executive Officer and Director
Yongyi Zhang, Chief Financial Officer and Director
Cango Inc.
Daniel Fertig
David Lee
Simpson Thacher & Bartlett
Li He
James C. Lin
Davis Polk & Wardwell
Ron Yan
Ernst & Young Hua Ming LLP
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