CORRESP 1 filename1.htm

 

November 16, 2020

 

VIA EDGAR

 

Mr. Ronald E. Alper

Division of Corporation Finance

Office of Real Estate and Construction

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

 

Re:                             KE Holdings Inc. (CIK No. 0001809587)

Registration Statement on Form F-1 (File No. 333-250116)

 

Dear Mr. Alper:

 

Pursuant to Rule 461 of Regulation C (“Rule 461”) promulgated under the Securities Act of 1933, as amended, KE Holdings Inc. (the “Company”) hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1 (the “Registration Statement”) be accelerated to, and that the Registration Statement become effective at 4:30 p.m., Eastern Time on November 18, 2020, or as soon thereafter as practicable.

 

If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration of the effectiveness of the Registration Statements in accordance with Rule 461. Such request may be made by an executive officer of the Company or by any attorney from the Company’s U.S. counsel, Skadden, Arps, Slate, Meagher & Flom LLP.

 

The Company understands that Goldman Sachs (Asia) L.L.C., Morgan Stanley & Co. LLC, J.P. Morgan Securities LLC and China Renaissance Securities (Hong Kong) Limited, on behalf of the prospective underwriters of the offering, have joined in this request in a separate letter filed with the Securities and Exchange Commission today.

 

[Signature page follows]

 


 

 

Very truly yours,

 

 

 

 

 

KE Holdings Inc.

 

 

 

 

 

 

 

By:

/s/ XU TAO

 

Name:

XU Tao

 

Title:

Chief Financial Officer

 

[Signature Page to Issuer Acceleration Request]