Morgan Stanley & Co. LLC
1585 Broadway
New York, New York 10036
Goldman Sachs (Asia) L.L.C.
68th Floor, Cheung Kong Center
2 Queens Road Central, Hong Kong
September 24, 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.) (CIK No. 0001742056) |
Registration Statement on Form F-1 (File No. 333-227151)
Ladies and Gentlemen:
We hereby join LAIX Inc. (the “Company”) in connection with its request for acceleration of the above-referenced Registration Statement, requesting effectiveness at 5:00 p.m., Eastern Time, on September 26, 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, 795 copies of the Company’s preliminary prospectus dated September 14, 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 Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
[Signature pages follow]
| Very truly yours, | ||
| As representative of the several underwriters | ||
| MORGAN STANLEY & CO. LLC | ||
| By: | /s/ David Lau | |
| Name: David Lau | ||
| Title: Managing Director | ||
[Signature Page to the Acceleration Request]
Very truly yours, | ||
| As representative of the several underwriters | ||
| GOLDMAN SACHS (ASIA) L.L.C. | ||
| By: | /s/ Edward Byun | |
| Name: Edward Byun | ||
| Title: Managing Director | ||
[Signature Page to the Acceleration Request]
