Morgan Stanley & Co. International plc
25 Cabot Square, Canary Wharf
London E14 4QA
United Kingdom
Merrill Lynch, Pierce, Fenner & Smith Incorporated
One Bryant Park
New York, New York 10036
J.P. Morgan Securities LLC
383 Madison Avenue
New York, NY 10179
U.S.A.
As representatives of the prospective underwriters
VIA EDGAR
March 23, 2018
Division of Corporation Finance
U.S. Securities & Exchange Commission
100F Street, N.E.
Washington, D.C. 20549
Attention: Mr. Jeff Kauten
Ms. Folake Ayoola
Mr. Stephen Krikorian
Ms. Morgan Youngwood
Re: Bilibili Inc. (the “Company”)
Registration Statement on Form F-1, as amended (Registration No. 333-223405)
Registration Statement on Form 8-A (Registration No. 001-38429)
Ladies and Gentlemen:
We hereby join the Company’s request for acceleration of the above-referenced Registration Statements, requesting effectiveness for 4:00 p.m., Eastern Daylight Time on March 27, 2018, or as soon thereafter as is practicable.
Pursuant to Rule 460 of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended, we wish to advise you that between March 16, 2018 and the date hereof, 3,590 copies of the preliminary prospectus of the Company dated March 16, 2018 were distributed to underwriters, dealers, institutional investors and others.
We have been advised by the prospective underwriters that they have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
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