Gaotu TECHEDU INC.
5F, Gientech Building, 7 East Zone,
10 Xibeiwang East Road
Haidian District, Beijing 100193
People’s Republic of China
September 19, 2023
VIA EDGAR
Mr. Joel Parker
Mr. Scott Stringer
Ms. Cara Wirth
Division of Corporation Finance
Office of Trade & Services
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
RE: Gaotu Techedu Inc. (the “Company”)
Report of Foreign Issuer on Form 6-K Filed February 28, 2023
Annual Report on Form 20-F for the Fiscal Year Ended December 31, 2022
Response Dated July 13, 2023
File No. 001-38923
Dear Mr. Parker, Mr. Stringer and Ms. Wirth:
The Company has received the letter dated September 13, 2023 from the staff of the Securities and Exchange Commission (the “Staff”) regarding the Company’s Form 6-K filed with the Commission on February 28, 2023 (the “Form 6-K”), the Company’s annual report on Form 20-F for the fiscal year ended December 31, 2022 filed with the Commission on April 18, 2023 (the “2022 Form 20-F”) and the Company’s response letter submitted on July 13, 2023. The Company respectfully submits to the Staff to request an extension to the deadline for responding to the letter due to the additional time required to gather sufficient information and prepare thorough responses to address the Staff’s comments. The Company will provide its response to the letter as soon as possible, in any event no later than October 12, 2023.
If you have any additional questions or comments regarding the Form 6-K or the 2022 Form 20-F, please contact the undersigned at shennan@gaotu.cn or the Company’s U.S. counsel, Haiping Li of Skadden, Arps, Slate, Meagher & Flom LLP at +86 (21) 6193-8210 or via e-mail at haiping.li@skadden.com.
Very truly yours,
Gaotu Techedu Inc.
By: /s/ Nan Shen
Name: Nan Shen
Title: Chief Financial Officer
cc: Haiping Li, Esq., Partner, Skadden, Arps, Slate, Meagher & Flom LLP
Yilin Xu, Esq., Partner, Skadden, Arps, Slate, Meagher & Flom LLP
Lili Shan, Partner, Deloitte Touche Tohmatsu Certified Public Accountants LLP
