Simpson Thacher & Bartlett
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icbc tower, 35th floor 3 garden road, central hong kong
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telephone: +852-2514-7600
facsimile: +852-2869-7694 | ||
Direct Dial Number
+852-2514-7620 | E-mail Address
ygao@stblaw.com | |
August 16, 2022
| CONFIDENTIAL AND VIA EDGAR |
Division of Corporation Finance U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 |
| Attention: | Ms. Joanna Lam |
| Mr. Steve Lo |
| Re: | BEST Inc. Form 20-F for the Fiscal Year Ended December 31, 2021 Filed April 18, 2022 File No. 001-38198 |
Ladies and Gentlemen:
On behalf of our client, BEST Inc. (the “Company”), we are submitting this letter in response to your correspondence dated July 25, 2022 (the “July 25 Letter”) concerning the above-referenced annual report on Form 20-F that the Company filed with the Commission on April 18, 2022.
In the July 25 Letter, you requested that the Company respond to the Staff’s comments within 10 business days or advise the Staff as soon as possible when the Company will respond. The Company respectfully advises the Staff that it is working on its responses and that it will require additional time in order to respond fully to your letter.
The Company is therefore requesting an extension until August 30, 2022 and expects to respond no later than that date.
* * *
DANIEL FERTIG ADAM C. FURBER YI GAO ADAM S. GOLDBERG MAKIKO HARUNARI IAN C. HO JONATHAN HWANG ANTHONY D. KING CELIA C.L. LAM 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 TOKYO Washington, D.C.
Simpson Thacher & Bartlett
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| August 16, 2022 | -2- | Division of Corporation Finance U.S. Securities and Exchange Commission |
In the meantime, please do not hesitate to contact me at +852-2514-7620 (work) or ygao@stblaw.com (email).
| Very truly yours, | |
| /s/ Yi Gao | |
| Yi Gao |
| cc: | Shao-Ning Johnny Chou, Chief Executive Officer |
George Chow, Chief Strategy and Investment Officer
Gloria Fan, Chief Financial Officer
BEST Inc.