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SKADDEN, ARPS, SLATE, MEAGHER & FLOM |
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PARTNERS |
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世達國際律師事務所 |
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AFFILIATE OFFICES |
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CHRISTOPHER W. BETTS |
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42/F, EDINBURGH TOWER, THE LANDMARK |
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WILL H. CAI ^ |
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15 QUEEN’S ROAD CENTRAL, HONG KONG |
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BOSTON |
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GEOFFREY CHAN * |
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CHICAGO |
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CHI T. STEVE KWOK * |
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TEL: (852) 3740-4700 |
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HOUSTON |
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EDWARD H.P. LAM ¨* |
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FAX: (852) 3740-4727 |
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LOS ANGELES |
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HAIPING LI * |
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www.skadden.com |
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NEW YORK |
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RORY MCALPINE ¨ |
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PALO ALTO |
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CLIVE W. ROUGH ¨ |
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WASHINGTON, D.C. |
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JONATHAN B. STONE * |
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WILMINGTON |
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^ (ALSO ADMITTED IN CALIFORNIA) |
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¨(ALSO ADMITTED IN ENGLAND & WALES) |
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BEIJING |
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*(ALSO ADMITTED IN NEW YORK) |
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FRANKFURT |
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LONDON |
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REGISTERED FOREIGN LAWYERS |
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MOSCOW |
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Z. JULIE GAO (CALIFORNIA) |
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MUNICH |
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BRADLEY A. KLEIN (ILLINOIS) |
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PARIS |
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SÃO PAULO |
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SEOUL |
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SHANGHAI |
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SINGAPORE |
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TOKYO |
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TORONTO |
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December 13, 2017 |
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VIA EDGAR
Ms. Erin E. Martin, Special Counsel
Mr. David Lin, Staff Attorney
Mr. H. Stephen Kim, Assistant Chief Accountant
Mr. Robert Klein, Staff Accountant
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
U. S. A.
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Re: |
LexinFintech Holdings Ltd. |
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Amendment No. 3 to Registration Statement on Form F-1 |
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File No. 333-221509 |
Dear Ms. Martin, Mr. Lin, Mr. Kim and Mr. Klein:
On behalf of our client, LexinFintech Holdings Ltd., a foreign private issuer organized under the laws of the Cayman Islands (the “Company”), we are filing herewith the Company’s amendment no. 3 to the registration statement on Form F-1 (the “Registration Statement”) and certain exhibits via EDGAR to the Securities and Exchange Commission.
The Company respectfully advises the Staff that it will commence the marketing activities in connection with the offering shortly after the date hereof. The Company plans to request effectiveness of the Registration Statement on December 20, 2017 and will file the joint acceleration requests before then. The Company would greatly appreciate the Staff’s continuing support and assistance.
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If you have any questions regarding the Registration Statement, please contact the undersigned by phone at +852-3740-4863 or via e-mail at julie.gao@skadden.com or Geoffrey Wang, the audit engagement partner at PricewaterhouseCoopers Zhong Tian LLP, by telephone at +86 10-6533-2928 or via email at geoffrey.wang@cn.pwc.com. PricewaterhouseCoopers Zhong Tian LLP is the independent registered public accounting firm of the Company.
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Very truly yours, |
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/s/ Z. Julie Gao |
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Z. Julie Gao |
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cc: |
Jay Wenjie Xiao, Chief Executive Officer, LexinFintech Holdings Ltd. |
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Craig Yan Zeng, Chief Financial Officer, LexinFintech Holdings Ltd. |
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Will H. Cai, Esq., Partner, Skadden, Arps, Slate, Meagher & Flom LLP |
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Geoffrey Wang, Partner, PricewaterhouseCoopers Zhong Tian LLP |
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Matthew D. Bersani, Esq., Shearman & Sterling LLP |