SKADDEN, ARPS, SLATE, MEAGHER & FLOM
世 達 國 際 律 師 事 務 所 | ||||
PARTNERS CHRISTOPHER W. BETTS WILL H. CAI ^ GEOFFREY CHAN * CHI T. STEVE KWOK * EDWARD H.P. LAM ◆* HAIPING LI * RORY MCALPINE ◆ CLIVE W. ROUGH ◆ JONATHAN B. STONE * ^ (ALSO ADMITTEDIN CALIFORNIA) ◆ (ALSO ADMITTEDIN ENGLAND & WALES) * (ALSO ADMITTEDIN NEW YORK)
REGISTERED FOREIGN LAWYERS ANDREW L. FOSTER (NEW YORK) Z. JULIE GAO (CALIFORNIA) BRADLEY A. KLEIN (ILLINOIS) | 42/F, EDINBURGH TOWER, THE LANDMARK 15 QUEEN’S ROAD CENTRAL, HONG KONG
TEL: (852) 3740-4700 FAX: (852) 3740-4727 www.skadden.com | AFFILIATE OFFICES
BOSTON CHICAGO HOUSTON LOS ANGELES NEW YORK PALO ALTO WASHINGTON, D.C. WILMINGTON
BEIJING BRUSSELS FRANKFURT LONDON MOSCOW MUNICH PARIS SÃO PAULO SEOUL SHANGHAI SINGAPORE TOKYO TORONTO |
May 10, 2018
VIA EDGAR
Ms. Barbara C. Jacobs
Ms. Folake Ayoola
Mr. Craig Wilson
Ms. Melissa Walsh
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | HUYA, Inc. (CIK No. 0001728190) |
Amendment No. 4 to Registration Statement on FormF-1 (File No. 333-224202)
Response to the Staff’s Comment Dated May 9, 2018
Dear Ms. Jacobs, Ms. Ayoola, Mr. Wilson and Ms. Walsh:
On behalf of our client, HUYA, Inc., a foreign private issuer organized under the laws of the Cayman Islands (the “Company”), we are filing herewith the Company’s Amended No. 4 to the Registration Statement on FormF-1 (the “Registration Statement”) via EDGAR with the Securities and Exchange Commission (the “Commission”).
Securities and Exchange Commission
May 10, 2018
Page 2
In consideration of oral comment from the staff of the Commission (the “Staff”) on May 9, 2018, the Company hereby supplements its response to the Staff’s comment No. 4 in the response letter dated May 9, 2018. In Amendment No. 4 to the Registration Statement filed herewith, the Company has revised the statement on waiver of jury trial in relation to federal securities law claims that was previously added on page 179 in the last filing.
Securities and Exchange Commission
May 10, 2018
Page 3
* * *
If you have any questions regarding the Amendment No. 4, please contact the undersigned by phone at+852-3740-4863 or viae-mail at julie.gao@skadden.com.
| Very truly yours, |
/s/ Z. Julie Gao |
| Z. Julie Gao |
Enclosures
| cc: | Rongjie Dong, Chief Executive Officer and Director, HUYA Inc. |
Dachuan Sha, Chief Financial Officer, HUYA Inc.
Haiping Li, Esq., Partner, Skadden, Arps, Slate, Meagher & Flom LLP
Alex Chan, Audit Partner, PricewaterhouseCoopers Zhong Tian LLP
David Zhang, Esq., Partner, Kirkland & Ellis International LLP
Steve Lin, Esq., Partner, Kirkland & Ellis International LLP
