Goldman Sachs (Asia) L.L.C.
68th Floor, Cheung Kong Center
2 Queens Road Central
BofA Securities, Inc.
One Bryant Park
New York, New York 10036
China Renaissance Securities (Hong Kong) Limited
Units 8107-08, Level 81, International Commerce Centre
1 Austin Road West, Kowloon
As representatives of the prospective underwriters
June 15, 2021
Office of Trade & Services
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Ms. Cara Wirth
Mr. Dietrich King
Mr. Scott Stringer
Ms. Linda Cvrkel
AiHuiShou International Co. Ltd. (the Company) (CIK No. 0001838957)
Registration Statement on Form F-1, as amended (Registration No. 333-256615)
Registration Statement on Form 8-A (Registration No. 001- 40486)
Ladies and Gentlemen:
We hereby join the Companys request for acceleration of the above-referenced Registration Statements, requesting effectiveness for 4:00 p.m., Eastern Daylight Time on June 17, 2021, or as soon thereafter as is 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 between June 11, 2021 and the date hereof, approximately 1,200 copies of the preliminary prospectus of the Company dated June 11, 2021 were distributed to prospective underwriters, dealers, institutional investors and others.
We, the undersigned, as representatives of the several underwriters, have complied and will continue to comply, and we have been informed by the participating underwriters and dealers that they have complied and will continue to comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
[Signature page follows]
|Very truly yours,|
|As representatives of the prospective underwriters|
|Goldman Sachs (Asia) L.L.C.|
|BofA Securities, Inc.|
|China Renaissance Securities (Hong Kong) Limited|
[Underwriters Acceleration Request]