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Steve Lin To Call Writer Directly steve.lin@kirkland.com |
29th Floor, China World Office 2 No.1 Jian Guo Men Wai Avenue Beijing 100004, P.R. China
Telephone: +8610 5737 9300
www.kirkland.com |
|
| September 23, 2021 | ||
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | TH International Limited Filing of Draft Registration Statement on Form F-4 |
Dear Sir or Madam:
On behalf of our client, TH International Limited (the “Company”), a foreign private issuer incorporated under the laws of the Cayman Islands, we are filing the Company’s draft registration statement on Form F-4 (the “Draft Registration Statement”) relating to the registration the Company’s ordinary shares, which have a par value of US$0.0001 per share. The Company has included in this filing its audited consolidated financial statements as of and for the fiscal years ended December 31, 2019 and 2020. In subsequent filings, the Company plans to include, for the Staff’s review, unaudited consolidated financial statements as of June 30, 2021 and for the six months ended June 30, 2020 and 2021.
If you have any questions regarding the Registration Statement, please contact me at Steve Lin at steve.lin@kirkland.com, + 86 10 5737 9315 (work) or +86 18610495593 (cell).
Thank you for your time and attention.
| Very truly yours, | |
| /s/ Steve Lin | |
| Steve Lin |
Enclosure
| c.c. | Yongchen Lu, Chief Executive Officer |
| Dong Li, Chief Financial Officer | |
| Steve Lin, Esq., Partner, Kirkland & Ellis International LLP | |
| Linda Zhao, Partner, KPMG Huazhen LLP |
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