TEXT-EXTRACT 2 filename2.txt September 24, 2019 Simon Tak Leung Ho Chief Financial Officer PPDAI Group Inc. Building G1, No. 999 Dangui Road Pudong New District Shanghai The People's Republic of China Re: PPDAI Group Inc. Form 20-F for the Fiscal Year Ended December 31, 2018 Filed April 25, 2019 File No. 001-38269 Dear Mr. Leung Ho: 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 Financial Services