United States securities and exchange commission logo
September 16, 2022
Mikhail Zhukov
Chief Executive Officer
HeadHunter Group PLC
9/10 Godovikova St.
Moscow, 129085 Russia
Re: HeadHunter Group
PLC
Form 20-F for the
Year Ended December 31, 2021
Filed April 27,
2022
File No. 001-38882
Dear Mr. Zhukov:
We have limited our review of your filing to the financial
statements and related
disclosures and have the following comment. In our comment, we ask you
to provide us with
information so we may better understand your disclosure.
Please respond to this comment within ten business days by
providing the requested
information or advise us as soon as possible when you will respond. If
you do not believe our
comment applies to your facts and circumstances, please tell us why in
your response.
After reviewing your
response to this comment, we may have additional comments.
Form 20-F for the Year Ended December 31, 2021
Consolidated Financial Statements, page F-1
1. In view of the risk
factor disclosed on page 40 in regard to your status as a holding
company and dependence
on your subsidiaries for cash to fund your operations and
expenses, including
future dividend payments, please explain to us your consideration of
Rules 4-08(e), 5-04(c)
Schedule I and 12-04 of Regulation S-X.
Mikhail Zhukov
HeadHunter Group PLC
September 16, 2022
Page 2
In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.
You may contact Patrick Kuhn at (202) 551-3308 or Doug Jones at (202)
551-3309 with
any questions.
FirstName LastNameMikhail Zhukov Sincerely,
Comapany NameHeadHunter Group PLC
Division of
Corporation Finance
September 16, 2022 Page 2 Office of Trade &
Services
FirstName LastName