0000000000-18-033601.txt : 20181211 0000000000-18-033601.hdr.sgml : 20181211 20181026145140 ACCESSION NUMBER: 0000000000-18-033601 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20181026 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Leju Holdings Ltd CENTRAL INDEX KEY: 0001596856 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE [6500] IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 15/F FLOOR, SHOUDONG INTERNATIONAL PLAZA STREET 2: NO. 5 BUILDING, GUNGQU HOME CITY: DONGCHENG DISTRICT, BEIJING STATE: F4 ZIP: 100022 BUSINESS PHONE: 8610 58951000 MAIL ADDRESS: STREET 1: 15/F FLOOR, SHOUDONG INTERNATIONAL PLAZA STREET 2: NO. 5 BUILDING, GUNGQU HOME CITY: DONGCHENG DISTRICT, BEIJING STATE: F4 ZIP: 100022 PUBLIC REFERENCE ACCESSION NUMBER: 0001104659-18-026938 LETTER 1 filename1.pdf begin 644 filename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In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 20-F for the fiscal year ended December 31, 2017 Item 3. Key Information Non-GAAP Financial Measures, page 3 1. We note that certain adjustments to "Adjusted net income (loss)" and "Adjusted net income (loss) attributable to Leju Holdings Limited shareholders" have been presented net of tax. Please revise future filings to clearly explain and present the income tax effects of such adjustments separately. Reference is made to Question 102.11 of the Compliance and Disclosure Interpretations related to Non-GAAP Financial Measures. In closing, 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 Li-Lan Cheng Leju Holdings Limited October 26, 2018 Page 2 absence of action by the staff. You may contact Jeffrey Lewis, Staff Accountant, at (202) 551-6216 or Wilson K. Lee, Senior Staff Accountant, at (202) 551-3468 with any questions. Sincerely, FirstName LastNameLi-Lan Cheng Division of Corporation Finance Comapany NameLeju Holdings Limited Office of Real Estate and October 26, 2018 Page 2 Commodities FirstName LastName