United States securities and exchange commission logo

                      November 7, 2023

       Lei Chen
       Co-Chief Executive Officer
       PDD Holdings Inc.
       First Floor, 25 St Stephen   s Green
       Dublin 2, D02 XF99

                                                        Re: PDD Holdings Inc.
                                                            Form 20-F for the
Fiscal Year Ended December 31, 2022
                                                            File No. 001-38591

       Dear Lei Chen:

              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.


                      Division of Corporation Finance

                      Office of Trade & Services