Credit Suisse Securities (USA) LLC
Eleven Madison Avenue
24th Floor
New York, NY 10010
Merrill Lynch, Pierce, Fenner & Smith
Incorporated
One Bryant Park
New York, NY 10036
Citigroup Global Markets Inc.
388 Greenwich Street
New York, NY 10013
As representatives of the underwriters
VIA EDGAR
September 25, 2018
Ms. Barbara C. Jacobs
Mr. Jeffrey Kauten
Ms. Kathleen Collins
Ms. Rebekah Lindsey
Division of Corporation Finance
Office of Information Technologies and Services
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C., 20549
Re: CooTek (Cayman) Inc. (the “Company”)
Registration Statement on Form F-1, as amended (Registration No. 333-226867)
Registration Statement on Form 8-A (Registration No. 001-38665)
Dear 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 Standard Time on September 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 September 19, 2018 and the date hereof, copies of the Company’s preliminary prospectus dated September 19, 2018 were distributed as follows:
495 copies to prospective underwriters, institutional investors, dealers and others.
The undersigned advise that the underwriters have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
[Signature page follows]
Very truly yours,
CREDIT SUISSE SECURITIES (USA) LLC
MERRILL LYNCH, PIERCE, FENNER & SMITH INCORPORATED
CITIGROUP GLOBAL MARKETS INC.
As representatives of the underwriters
CREDIT SUISSE SECURITIES (USA) LLC |
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By: | /s/ Marc Bernstein |
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Name: | Marc Bernstein |
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Title: | Director |
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Signature Page to Underwriter Acceleration Letter
MERRILL LYNCH, PIERCE, FENNER & SMITH INCORPORATED |
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By: | /s/ Richard Spencer |
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Name: | Richard Spencer |
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Title: | Managing Director |
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Signature Page to Underwriter Acceleration Letter
CITIGROUP GLOBAL MARKETS INC. |
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By: | /s/ James Perry |
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Name: | James Perry |
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Title: | Managing Director |
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Signature Page to Underwriter Acceleration Letter