Simpson Thacher & Bartlett
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HONG KONG
TELEPHONE: +852-2514-7600
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Direct Dial Number | E-mail Address |
+852-2514-7650 | clin@stblaw.com |
June 26, 2017
VIA EDGAR AND HAND DELIVERY
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: BEST Inc.
Registration Statement on Form F-1
Ladies and Gentlemen:
On behalf of our client, BEST Inc., a foreign private issuer organized under the laws of the Cayman Islands (the “Company”), we enclose herewith ten (10) courtesy copies of the Company’s registration statement on Form F-1 (the “Registration Statement”) relating to the proposed initial public offering and listing in the United States of the Company’s ordinary shares to be represented by American depositary shares, which has been filed on EDGAR with the Securities and Exchange Commission.
* * *
DANIEL FERTIG ADAM C. FURBER IAN C. HO ANTHONY D. KING CELIA C.L. LAM CHRIS K.H. LIN JIN HYUK PARK KATHRYN KING SUDOL CHRISTOPHER K.S. WONG
RESIDENT PARTNERS
SIMPSON THACHER & BARTLETT, HONG KONG IS AN AFFILIATE OF SIMPSON THACHER & BARTLETT LLP WITH OFFICES IN:
NEW YORK BEIJING HOUSTON LONDON LOS ANGELES PALO ALTO SÃO PAULO SEOUL TOKYO WASHINGTON, D.C.
If you have any question regarding the Registration Statement, please do not hesitate to contact me at +852 2514-7650, or my colleague Yi Gao at +852 2514-7620 in Hong Kong.
Questions pertaining to accounting and auditing matters should be directed to John Qian at +86 21 2228-3106 of Ernst & Young Hua Ming LLP, the independent registered public accounting firm of the Company.
| Very truly yours, |
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| /s/ Chris K.H. Lin |
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| Chris K.H. Lin |
Enclosures
cc: Shao-Ning Johnny Chou, Chairman and Chief Executive Officer
Lei Guo, Chief Accounting Officer and Vice President of Finance
BEST Inc.
Yi Gao
Brian Mathes
Simpson Thacher & Bartlett LLP
Yilong Du
Latham & Watkins LLP
John Qian
Ernst & Young Hua Ming LLP