CORRESPONDENCE

0001193125-18-218707.txt : 20180822 0001193125-18-218707.hdr.sgml : 20180822 20180716154916 ACCESSION NUMBER: 0001193125-18-218707 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 3 FILED AS OF DATE: 20180716 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Cango Inc. CENTRAL INDEX KEY: 0001725123 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10A, BUILDING 3, YOUYOU CENTURY PLAZA STREET 2: 428 SOUTH YANGGAO ROAD, PUDONG NEW AREA CITY: SHANGHAI STATE: F4 ZIP: 200127 BUSINESS PHONE: 86-21-3183-0016 MAIL ADDRESS: STREET 1: 10A, BUILDING 3, YOUYOU CENTURY PLAZA STREET 2: 428 SOUTH YANGGAO ROAD, PUDONG NEW AREA CITY: SHANGHAI STATE: F4 ZIP: 200127 CORRESP 1 filename1.htm CORRESPONDENCE

Simpson Thacher & Bartlett

LOGO

ICBC TOWER, 35^TH FLOOR

3 GARDEN ROAD

HONG KONG

TELEPHONE: +852-2514-7600

FACSIMILE: +852-2869-7694

Direct Dial Number

(852) 2514-7650

E-mail Address

clin@stblaw.com

July 16, 2018

VIA EDGAR

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Mail Stop 4561

Washington, D.C. 20549

Attention:

Ms. Katherine Wray, Esq., Attorney-Advisor

Mr. Jeff Kauten, Esq., Attorney-Advisor

Mr. Craig Wilson, Senior Assistant Chief Accountant

Mr. Ryan Rohn, Staff Accountant

Re:

Cango Inc.

Registration Statement on Form F-1

File No. 333-225813

Ladies and Gentlemen:

On behalf of our client, Cango Inc., an exempted company incorporated under the laws of the Cayman Islands with limited liability (the “Company”), we are filing herewith Amendment No. 2 (“Amendment No. 2”) to the Company’s above-referenced Registration Statement on Form F-1 (the “Registration Statement”) via EDGAR with the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended (the “Securities Act”). The Company notes that it has included the estimated range of the offering price for its initial public offering and related disclosure in the preliminary prospectus which forms a part of Amendment No. 2.

We enclose herewith five (5) courtesy copies of Amendment No. 2, which has been marked to show changes to the Company’s Registration Statement filed with the Commission on July 9, 2018.

Simpson Thacher & Bartlett

LOGO

July 16, 2018

The Company will commence its road show activities on July 17, 2018 and expects to price the initial public offering on or about July 25, 2018. We would greatly appreciate the Staff’s willingness to work with the Company to achieve this offering timetable.

* * * * *

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Simpson Thacher & Bartlett

LOGO

July 16, 2018

If you have any question regarding the Registration Statement, please do not hesitate to contact me at +852-2514-7650 (work), +852-9198-4235 (mobile) or clin@stblaw.com (email) or David Lee at +852-2514-7655 (work), +852-9036-9375 (mobile) or dlee@stblaw.com (email).

Questions pertaining to accounting and auditing matters may also be directed to Ron Yan at +86-21-2228-2332 (work) or ron.yan@cn.ey.com (email) of Ernst & Young Hua Ming LLP, the independent registered public accounting firm of the Company.

Very truly yours,

/s/ Chris K.H. Lin

Chris K.H. Lin

Enclosures

cc:	Xiaojun Zhang, Chairman

Jiayuan Lin, Chief Executive Officer and Director

Yongyi Zhang, Chief Financial Officer and Director

Cango Inc.

Daniel Fertig

David Lee

Simpson Thacher & Bartlett

Li He

James C. Lin

Davis Polk & Wardwell

Ron Yan

Ernst & Young Hua Ming LLP

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