Simpson Thacher & Bartlett
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E-mail Address
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September 5, 2023
CONFIDENTIAL AND VIA EDGAR
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ms. Becky Chow
Mr. Stephen Krikorian
Mr. Kyle Wiley
Mr. Larry Spirgel
| Re: | Cango Inc. |
Form 20-F filed on April 26, 2023
File No. 001-38590
Ladies and Gentlemen:
On behalf of our client, Cango Inc. (the “Company”), we are submitting this letter in response to your correspondence dated August 8, 2023 (the “August 8 Letter”) concerning the above-referenced annual report on Form 20-F that the Company filed with the Commission on April 26, 2023.
In the August 8 Letter, you requested that the Company respond to the Staff’s comments within ten business days or advise the Staff as soon as possible when the Company will respond. The Company respectfully advises the Staff that it is working on its responses and that it will require additional time in order to respond fully to your letter.
The Company is therefore requesting an extension until September 15, 2023 and expects to respond no later than that date.
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