Steve Lin

To Call Writer Directly
+86 1057379315


29th Floor, China World Office 2

No.1 Jian Guo Men Wai Avenue

Beijing 100004, P.R. China


Telephone: +8610 5737 9300
Facsimile: +8610 5737 9301

  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, + 86 10 5737 9315 (work) or +86 18610495593 (cell).


Thank you for your time and attention.


 Very truly yours,
 /s/ Steve Lin
 Steve Lin





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


Licensed foreign lawyers only


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