United States securities and exchange commission logo
November 3, 2023
Guang Yang
Vice President of Finance
Waterdrop Inc.
Block C, Wangjing Science and Technology Park
No. 2 Lize Zhonger Road
Chaoyang District, Beijing 100102
People s Republic of China
Re: Waterdrop Inc.
Form 20-F for
Fiscal Year Ended December 31, 2022
File No. 001-40376
Dear Guang Yang:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Finance
cc: Yuting Wu, Esq.