Uxin Limited
1&3/F, No. 12 Beitucheng East Road
Chaoyang District, Beijing 100029
People’s Republic of China
September 30, 2022
VIA EDGAR
Ms. Jennie Beysolow
Ms. Taylor Beech
Division of Corporation Finance
Office of Trade & Services
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Uxin Limited (the “Company”) | |
| Form 20-F for the Fiscal Year Ended March 31, 2022 | ||
| Filed on August 1, 2022 (File No. 001-38527) |
Dear Ms. Beysolow and Ms. Beech,
The Company has received the letter dated September 22, 2022 from the staff of the Securities and Exchange Commission (the “Commission”) regarding the Company’s annual report on Form 20-F for the fiscal year ended March 31, 2022 filed with the Commission on August 1, 2022 (the “2022 Form 20-F”). The Company respectfully submits to request an extension to the deadline for responding to the letter due to additional time required to prepare a thorough response and in part due to the coming week-long public holiday in China. The Company will provide its response to the letter via EDGAR as soon as possible, in any event no later than October 20, 2022.
If you have any additional questions or comments regarding the 2022 Form 20-F, please contact the undersigned at +86 (10) 5691-6765 or the Company’s U.S. counsel, Shu Du of Skadden, Arps, Slate, Meagher & Flom LLP at +852-3740-4858 or shu.du@skadden.com.
| Very truly yours, | |
| /s/ Feng Lin | |
| Feng Lin | |
| Chief Financial Officer |
| cc: | Shu Du, Esq., Partner, Skadden, Arps, Slate, Meagher & Flom LLP |
| Jianbin Gao, Partner, PricewaterhouseCoopers Zhong Tian LLP |
