Skadden, Arps, Slate, Meagher & Flom 

Partners Geoffrey Chan * Shu Du * Andrew L. Foster * Chi T. Steve Kwok * Edward H.P. Lam ¨* Haiping Li * Rory McAlpine ¨ Jonathan B. Stone * Kai Sun Paloma P. Wang ¨ (Also Admitted in England & Wales) * (Also Admitted in New York)

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AFFILIATE OFFICES ----------- BOSTON CHICAGO HOUSTON LOS ANGELES NEW YORK PALO ALTO WASHINGTON, D.C. WILMINGTON ----------- BEIJING BRUSSELS FRANKFURT LONDON MUNICH PARIS SÃO PAULO SEOUL SHANGHAI SINGAPORE TOKYO TORONTO

  

July 19, 2022

 

VIA EDGAR

 

Ms. Alyssa Wall

Mr. Dietrich King
Ms. Nasreen Mohammed

Mr. Joel Parker

Division of Corporation Finance

Office of Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

	Re:	Pinduoduo Inc. (the “Company”)
		Form 20-F for the Fiscal Year Ended December 31, 2021
		Filed on April 25, 2022 (File No. 001-38591)

 

Dear Ms. Wall, Mr. King, Ms. Mohammed and Mr. Parker,

 

We write on behalf of our client, the Company. The Company has received the letter dated July 15, 2022 (the “Letter”) from the staff of the Securities and Exchange Commission regarding the Company’s annual report on Form 20-F for the fiscal year ended December 31, 2021 (the “2021 Form 20-F”). The Company respectfully requests an extension to the deadline for responding to the Letter due to the additional time required to gather sufficient information and prepare a thorough response. The Company will provide its response to the Letter via EDGAR as soon as possible, and in any event no later than August 19, 2022.

 

If you have any additional questions or comments regarding the 2021 Form 20-F, please contact the undersigned at +86 21 6193 8255 or yuting.wu@skadden.com.

 

	Very truly yours,
		/s/ Yuting Wu
		Yuting Wu

 

cc:	Lei Chen, Chairman of the Board of Directors and Chief Executive Officer
	Jianchong Zhu, General Counsel, Pinduoduo Inc.
	Yuting Wu, Esq., Partner, Skadden, Arps, Slate, Meagher & Flom LLP
	Franky Liu, Partner, Ernst & Young Hua Ming LLP