Simpson Thacher & Bartlett
ICBC TOWER, 35TH FLOOR 3 GARDEN ROAD HONG KONG
TELEPHONE: +852-2514-7600 FACSIMILE: +852-2869-7694
Direct Dial Number (852) 2514-7620				E-mail Address ygao@stblaw.com

                                     August 17, 2020

CONFIDENTIAL AND VIA EDGAR

Office of Technology

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Mail Stop 4561

Washington, D.C. 20549

Attention:   Mr. Robert Littlepage, Accounting Branch Chief

Mr. Joseph Kempf, Staff Accountant

Ms. Jan Woo, Esq., Legal Branch Chief

Mr. Michael C. Foland, Esq., Attorney-Advisor

Re:   Yalla Group Limited

Draft Registration Statement on Form F-1

Submitted June 2, 2020

CIK No. 0001794350

Ladies and Gentlemen:

On behalf of our client, Yalla Group Limited, an exempted company incorporated under the laws of the Cayman Islands with limited liability (the “Company”), we hereby submit to the Securities and Exchange Commission (the “Commission”) a revised draft (“Draft No. 3”) of the above-referenced Draft Registration Statement on Form F-1 (the “Draft Registration Statement”).

For your easy reference, we are providing you by overnight delivery five (5) copies of this letter as well as Draft No. 3, which has been marked to show changes to the Company’s Draft Registration Statement confidentially submitted to the Commission on June 2, 2020.

The Company has included in Draft No. 3 its interim consolidated financial statements as of June 30, 2020 and for the six months ended June 30, 2020 and 2019, as well as certain other updated disclosures.

 

DANIEL FERTIG

ADAM C. FURBER

YI GAO

ADAM S. GOLDBERG

MAKIKO HARUNARI

JONATHAN HWANG

IAN C. HO

ANTHONY D. KING

CELIA C.L. LAM

CHRIS K.H. LIN

JIN HYUK PARK

KATHRYN KING SUDOL

CHRISTOPHER K.S. WONG

 

RESIDENT PARTNERS   SIMPSON THACHER & BARTLETT, HONG KONG IS AN AFFILIATE OF SIMPSON THACHER & BARTLETT LLP WITH OFFICES IN:

NEW YORK

BEIJING

HOUSTON

LONDON

LOS ANGELES

PALO ALTO

SÃO PAULO

TOKYO

WASHINGTON, D.C.

		Simpson Thacher & Bartlett
August 17, 2020

In response to the Staff’s verbal comment conveyed to us on June 19, 2020, the Company has disclosed the identity of the two audio streaming solutions providers engaged by the Company on page 95 of Draft No. 3.

If you have any question regarding the Draft Registration Statement, please do not hesitate to contact me at +852-2514-7620 (work), +852-6588-7136 (mobile) or ygao@stblaw.com (email) or Kai Fan at +852-2514-7515 (work), +852-6139-9879 (mobile) or kfan@stblaw.com (email).

Questions pertaining to auditing matters may also be directed to Enid Yang at +86-10-8508-7816 (work) or enid.yang@kpmg.com (email) of KPMG Huazhen LLP, the independent registered public accounting firm of the Company.

 

Enclosures

 

cc:		Yalla Group Limited
		Tao Yang, Chairman and Chief Executive Officer
		Simpson Thacher & Bartlett LLP
		Kai Fan
		Cleary Gottlieb Steen & Hamilton LLP
		Shuang Zhao
		KPMG Huazhen LLP
		Enid Yang

 

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