Credit Suisse Securities (USA) LLC
Eleven Madison Avenue
New York, New York 10010
United States of America
Goldman Sachs (Asia) L.L.C.
68th Floor, Cheung Kong Center
2 Queen’s Road Central
Hong Kong
UBS Securities LLC
1285 Avenue of the Americas
New York, NY 10019
United States of America
May 9, 2018
VIA EDGAR
Ms. Barbara C. Jacobs
Ms. Folake Ayoola
Mr. Craig Wilson
Ms. Melissa Walsh
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | HUYA Inc. (CIK No. 0001728190) |
| Registration Statement on FormF-1 |
Ladies and Gentlemen:
We hereby join HUYA Inc. (the “Company”) in connection with its request for acceleration of the above-referenced Registration Statement, requesting effectiveness at 4:30 p.m., Eastern Time, on May 10, 2018, or as soon thereafter as 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, through the date hereof, 4,540 copies of the Company’s preliminary prospectus dated May 1, 2018 were distributed to prospective underwriters, institutional investors, dealers and others.
The undersigned advise that the underwriters have complied and will continue to comply with Rule15c2-8 under the Securities Exchange Act of 1934, as amended.
[Signature pages follow]
| Very truly yours, | ||
| As representative of the several underwriters | ||
| CREDIT SUISSE SECURITIES (USA) LLC | ||
| By: | /s/ Marc Bernstein | |
| Name: | Marc Bernstein | |
| Title: | Director | |
[Signature Page to the Acceleration Request]
| Very truly yours, | ||
| As representative of the several underwriters | ||
| GOLDMAN SACHS (ASIA) L.L.C. | ||
| By: | /s/ Scott Chen | |
| Name: | Scott Chen | |
| Title: | Managing Director | |
[Signature Page to the Acceleration Request]
| Very truly yours, | ||
| As representative of the several underwriters | ||
| UBS SECURITIES LLC | ||
| By: | /s/ Kevin Lacerda | |
| Name: | Kevin Lacerda | |
| Title: | Director | |
| By: | /s/ Douglas Monaster | |
| Name: | Douglas Monaster | |
| Title: | Executive Director | |
[Signature Page to the Acceleration Request]
