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谢尔曼·思特灵律师事务所

 

SOLICITORS AND INTERNATIONAL LAWYERS

12TH FLOOR GLOUCESTER TOWER  |  THE LANDMARK  |  15 QUEEN’S ROAD CENTRAL  |  HONG KONG

香港  |  中环 |  皇后大道中十五号 |  置地广场 |  告罗士打大厦十二楼

WWW.SHEARMAN.COM  | T 电话 +852.2978.8000  |  F 传真 +852.2978.8099

 

PARTNERS

Matthew D. Bersani

Nils Eliasson

Sidharth Bhasin †
Colin Law

Brian G. Burke †
Paul Strecker †

Lorna Xin Chen
Paloma P. Wang

Peter C.M. Chen
Alan Y.L. Yeung

 

 

 

 

 

REGISTERED FOREIGN LAWYERS

 

 

 

 

 

 

 

 

 

Emmanuel Jacomy ‡

Shichun Tang ‡‡

Xiaogang Wang ‡‡

 

 

 

October 16, 2017

 

VIA EDGAR AND OVERNIGHT COURIER

 

Erin E. Martin, Special Counsel

David Lin, Staff Attorney

Michael Henderson, Staff Accountant

Robert Klein, Staff Accountant

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7561

 

Re:                             Hexindai Inc. (CIK No. 0001702318)

Amendment No. 1 to the Registration Statement on Form F-1

 

Dear Ms. Martin:

 

On behalf of our client, Hexindai Inc., a foreign private issuer organized under the laws of the Cayman Islands (the “Company”), we are filing herewith the Company’s Amendment No. 1 to the Registration Statement on Form F-1 (the “Amended Registration Statement”) via EDGAR with the Securities and Exchange Commission (the “Commission”). To facilitate your review, we have separately delivered to you today four courtesy copies of the Amended Registration Statement and the current exhibit volume. The Amended Registration Statement is marked to show changes to the registration statement publicly filed and submitted to the staff of the Commission (the “Staff”) on September 29, 2017.

 

ABU DHABI  |  BEIJING  |  BRUSSELS  |  DUBAI  |  FRANKFURT  |  HONG KONG  |  LONDON  |  MENLO PARK  |  MILAN  |  NEW YORK  |  PARIS  |  ROME  |  SAN FRANCISCO  |  SÃO PAULO  |  SAUDI ARABIA*  |  SHANGHAI  |  SINGAPORE  |  TOKYO  |  TORONTO  |  WASHINGTON, DC

 

SHEARMAN & STERLING LLP IS A LIMITED LIABILITY PARTNERSHIP ORGANIZED IN THE UNITED STATES UNDER THE LAWS OF THE STATE OF DELAWARE, WHICH LAWS LIMIT THE PERSONAL LIABILITY OF PARTNERS.

 

*DR. SULTAN ALMASOUD & PARTNERS IN ASSOCIATION WITH SHEARMAN & STERLING LLP

 


 

In response to the Staff’s verbal comments, the Company is refiling a revised Exhibit 8.3 (Opinion of Han Kun Law Offices regarding certain PRC law matters) together with the Amended Registration Statement.

 

Should you have any questions about the responses contained herein, please contact me at (852) 2978-8028 (office) or by email at stephanie.tang@shearman.com. Questions relating to accounting and auditing matters of the Company may also be directed to Rong Liu, partner at Marcum Bernstein & Pinchuk LLP, by phone at (86)159-0122-8727 or via email at rong.liu@marcumbp.com.

 

 

 

Sincerely yours,

 

/s/ Stephanie Tang

 

Stephanie Tang

 

Enclosures

CC: Zhou Xinming, Chief Executive Officer and Director, Hexindai Inc.

Qisen Zhang, Chief Financial Officer, Hexindai Inc.

Fang Liu, Attorney at Law, Mei & Mark LLP

Rong Liu, Partner, Marcum Bernstein & Pinchuk LLP

 

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