United States securities and exchange commission logo
November 30, 2023
Huiping Yan
Chief Financial Officer
ZTO Express (Cayman) Inc.
Building One, No. 1685 Huazhi Road
Qingpu District, Shanghai, 201708
People s Republic of China
Re: ZTO Express
(Cayman) Inc.
Form 20-F for the
Fiscal Year ended December 31, 2022
Filed April 20,
2023
File No. 001-37922
Dear Huiping Yan:
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 Energy & Transportation