Ruhnn Holding Limited
Floor 11, Building 2, Lvgu Chuangzhi Development Center
788 Hong Pu Road
Jianggan District, Hangzhou 310016
People’s Republic of China
February 25, 2020
VIA EDGAR
Mr. Tony Watson
Ms. Donna Di Silvio
Office of Trade & Services
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Ruhnn Holding Limited |
Dear Mr. Watson and Ms. Silvio:
Ruhnn Holding Limited (the “Company”) confirms receipt of the comment letter from the staff (the “Staff”) of the Securities and Exchange Commission, dated February 20, 2020 (the “Comment Letter”), containing the Staff’s comments on the Company’s annual report on Form 20-F for the fiscal year ended March 31, 2019. Due to the additional time required to address some of the issues in responding to the comments, the Company respectfully requests an extension of the deadline for its responses. The Company expects to provide its responses to the Comment Letter no later than March 19, 2020.
If you have any questions, please contact the Company’s U.S. counsel, Mr. Yi Gao of Simpson Thacher & Bartlett LLP, by phone at +852-2514-7620 (office) or +852 6588-7136 (cell) or by email at ygao@stblaw.com.
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| Sincerely, |
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| /s/ Jacky Jinbo Wang |
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| Jacky Jinbo Wang |
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| Chief Financial Officer |
cc: | Yi Gao, Esq. |
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| Simpson Thacher & Bartlett LLP |
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