Yatsen Holding Limited
Building No. 35, Art Port International Creation Center
No. 2519 Xingang East Road, Haizhu District
Guangzhou 510330
People’s Republic of China
September 19, 2022
VIA EDGAR
Mr. Joe McCann
Ms. Doris Stacey Gama
Mr. Terence O'Brien
Mr. Al Pavot
Division of Corporation Finance
Office of Life Sciences
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Yatsen Holding Limited (the “Company”) |
Form 20-F for the Fiscal Year Ended December 31, 2021
Filed April 22, 2022
File No. 001-39703
Dear Mr. McCann, Ms. Gama, Mr. O’Brien and Mr. Pavot:
The Company has received the letter dated September 9, 2022 from the staff of the Securities and Exchange Commission regarding the Company’s annual report on Form 20-F for the fiscal year ended December 31, 2021 (the “2021 Form 20-F”). The Company respectfully submits to request an extension to the deadline for responding to the letter due to the additional time required to gather sufficient information and prepare a thorough response. The Company will provide its response to the letter via EDGAR as soon as possible, in any event no later than September 30, 2022.
If you have any additional questions or comments regarding the 2021 Form 20-F, please contact the undersigned at +86 20 3837-3543 or the Company’s U.S. counsel, Yuting Wu of Skadden, Arps, Slate, Meagher & Flom at +86 21 6193 8255 or yuting.wu@skadden.com.
Very truly yours,
/s/ Donghao Yang
Donghao Yang
Chief Financial Officer
cc: | Jinfeng Huang, Chief Executive Officer and Chairman of the Board of Directors, Yatsen Holding Limited |
Yuting Wu, Esq., Partner, Skadden, Arps, Slate, Meagher & Flom LLP
William Lam, Partner, PricewaterhouseCoopers Zhong Tian LLP
