26th Floor, Gloucester Tower | ||||
| The Landmark | ||||
| 15 Queen’s Road Central | ||||
| Hong Kong | ||||
| Telephone: +852 3761 3300 | David Zhang | |||
| Facsimile: +852 3761 3301 | To Call Writer Directly | |||
| +852 3761 3318 | ||||
| www.kirkland.com | david.zhang@kirkland.com | |||
June 22, 2021
CONFIDENTIAL
Aamira Chaudhry, Staff Accountant
Lyn Shenk, Accounting Branch Chief
Daniel Morris, General Attorney
Mara Ransom, Assistant Director
Office of Trade & Services
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
VIA EDGAR
| Re: | Dingdong (Cayman) Limited |
Registration Statement on Form F-1 File No. 333-256907 |
Dear Ms. Chaudhry, Mr. Shenk, Mr. Morris, and Ms. Ransom:
On behalf of our client, Dingdong (Cayman) Limited, a foreign private issuer incorporated under the laws of the Cayman Islands (the “Company”), we are filing herewith amendment No. 1 to the Company’s registration statement on Form F-1 (the “Registration Statement”) and exhibits via EDGAR to the Securities and Exchange Commission (the “Commission”). To facilitate your review, we have separately delivered to you four courtesy copies of the Registration Statement, marked to show changes to the registration statement filed with the Commission on June 8, 2021, and two copies of the submitted exhibits.
In addition, the Company respectfully advises the Staff that it will commence the roadshow for the proposed offering shortly after the date hereof, and expects to request acceleration of the effectiveness of the Registration Statement on or about June 28, 2021. The Company would appreciate the Staff’s timely assistance and support to the Company in meeting the proposed timetable for the offering.
* * *
PARTNERS: Pierre-Luc Arsenault3 | Manas Chandrashekar5 | Lai Yi Chau | Justin M. Dolling5 | David Patrick Eich1,4,5 | Liu Gan2 | David G. Harrington7 | Karen K.Y. Ho | Damian C. Jacobs5 | Guang Li3 | Mengyu Lu3 | Neil E.M. McDonald | Kelly Naphtali | Ram Narayan3 | Amy Y.M. Ngan7 | Nicholas A. Norris5 | Paul S. Quinn | Michael D. Rackham5 | Fergus A. Saurin5 | Richard C.C. Sharpe | Jesse D. Sheley# | Li Chien Wong | Jacqueline B.N. Zheng3,5
REGISTERED FOREIGN LAWYERS: Gautam Agarwal5 | Joseph R. Casey9 | Michelle Cheh6 | Daniel Dusek3 | James A. Hill5 | Ju Huang3 | Cori A. Lable2 | Wei Yang Lim5 | Daniel A. Margulies5 | Bo Peng8 | Wenchen Tang3 | Liyong Xing3 | Jiayuan Yu3 | David Zhang3
ADMITTED IN: 1 State of Illinois (U.S.A.); 2 Commonwealth of Massachusetts (U.S.A.); 3 State of New York (U.S.A.); 4 State of Wisconsin (U.S.A.); 5 England and Wales; 6 Victoria (Australia); 7 New South Wales (Australia); 8 State of Georgia (U.S.A.); 9 State of California (U.S.A.); # non-resident
Austin Bay Area Beijing Boston Brussels Chicago Dallas Houston London Los Angeles Munich New York Paris Shanghai Washington, D.C.
Office of Trade & Services
Division of Corporation Finance
Securities and Exchange Commission
June 22, 2021
Page 2
If you have any questions regarding the Registration Statement, please contact me at david.zhang@kirkland.com, +852 3761 3318 (work) or +852 9124 8324 (cell), or Steve Lin at steve.lin@kirkland.com, +86 10 5737 9315 (work) or +86 18610495593 (cell).
Thank you for your time and attention.
| Very truly yours, |
| /s/ David Zhang |
David Zhang |
Enclosure
| c.c. | Changlin Liang, Chief Executive Officer |
Le Yu, Chief Strategy Officer |
David Zhang, Esq., Partner, Kirkland & Ellis International LLP |
Steve Lin, Esq., Partner, Kirkland & Ellis International LLP |
Alfred Yin, Partner, Ernst & Young Hua Ming LLP |
Shuang Zhao, Esq., Partner, Cleary Gottlieb Steen & Hamilton LLP |