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REGISTERED FOREIGN LAWYER Z. JULIE GAO (CALIFORNIA) | FRANKFURT LONDON MOSCOW MUNICH PARIS SÃO PAULO SEOUL SHANGHAI SINGAPORE TOKYO TORONTO | |||
| September 14, 2018 | ||||
VIA EDGAR
Ms. Celeste Murphy
Mr. Will Mastrianna
Mr. Courtney Lindsay
Mr. Robert Littlepage
Ms. Kathryn Jacobson
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C., 20549
| Re: | LAIX Inc. (formerly known as LingoChamp Inc.) |
Registration Statement on Form F-1 |
CIK No. 0001742056 |
Dear Ms. Murphy, Mr. Mastrianna, Mr. Lindsay, Mr. Littlepage and Ms. Jacobson:
On behalf of our client, LAIX Inc. (formerly known as LingoChamp Inc.), a foreign private issuer organized under the laws of the Cayman Islands (the “Company”), we are filing herewith the Company’s Amendment No. 1 to the registration statement on Form F-1 (the “Registration Statement”) and certain exhibits via EDGAR to the Securities and Exchange Commission (the “Commission”).
To facilitate the review by the staff of the Commission (the “Staff”), we have separately delivered to the Staff today five courtesy copies of the Registration Statement, marked to show changes to the registration statement on Form F-1 filed on August 31, 2018, as well as two copies of the filed exhibits.
Securities and Exchange Commission
September 14, 2018
Page 2
The Company will commence marketing activities in connection with the offering shortly after the date hereof. The Company plans to request that the Staff declare the effectiveness of the Registration Statement on or about September 26, 2018, and will file the joint acceleration requests in time before the requested effective time. The Company would appreciate the Staff’s timely assistance and support to the Company in meeting the proposed timetable for the offering.
* * *
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Securities and Exchange Commission
September 14, 2018
Page 3
If you have any questions regarding the Registration Statement, please contact the undersigned by phone at +852-3740-4863 or via e-mail at julie.gao@skadden.com.
| Very truly yours, |
/s/ Z. Julie Gao |
| Z. Julie Gao |
Enclosures.
| cc: | Yi Wang, Chairman of the Board of Directors and Chief Executive Officer, LAIX Inc. |
Bin Yu, Chief Financial Officer, LAIX Inc. |
Haiping Li, Esq., Partner, Skadden, Arps, Slate, Meagher & Flom LLP
Jack Li, Partner, PricewaterhouseCoopers Zhong Tian LLP
David Zhang, Esq., Partner, Kirkland & Ellis International LLP
Steve Lin, Esq., Partner, Kirkland & Ellis International LLP
3
