0001104659-18-061009.txt : 20181116 0001104659-18-061009.hdr.sgml : 20181116 20181009111934 ACCESSION NUMBER: 0001104659-18-061009 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20181009 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Niu Technologies CENTRAL INDEX KEY: 0001744781 STANDARD INDUSTRIAL CLASSIFICATION: MOTOR VEHICLES & PASSENGER CAR BODIES [3711] IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11/F, BUILDING A, NO. 10 WANGJING STREET STREET 2: CHAOYANG DISTRICT CITY: BEIJING STATE: F4 ZIP: 100102 BUSINESS PHONE: 861064321899 MAIL ADDRESS: STREET 1: 11/F, BUILDING A, NO. 10 WANGJING STREET STREET 2: CHAOYANG DISTRICT CITY: BEIJING STATE: F4 ZIP: 100102 CORRESP 1 filename1.htm

 

 

SKADDEN, ARPS, SLATE, MEAGHER & FLOM

 

 

世達國際律師事務所

AFFILIATE OFFICES

PARTNERS

42/F, EDINBURGH TOWER, THE LANDMARK

CHRISTOPHER W. BETTS

15 QUEEN’S ROAD CENTRAL, HONG KONG

BOSTON

WILL H. CAI ^

 

CHICAGO

GEOFFREY CHAN *

TEL: (852) 3740-4700

HOUSTON

ANDREW L. FOSTER *

FAX: (852) 3740-4727

LOS ANGELES

BRADLEY A. KLEIN ˜

www.skadden.com

NEW YORK

CHI T. STEVE KWOK *

 

PALO ALTO

EDWARD H.P. LAM ¨*

 

WASHINGTON, D.C.

HAIPING LI *

 

WILMINGTON

RORY MCALPINE ¨

 

CLIVE W. ROUGH ¨

 

BEIJING

JONATHAN B. STONE *

 

BRUSSELS

 

 

FRANKFURT

LONDON

^ (ALSO ADMITTED IN CALIFORNIA)

MOSCOW

¨ (ALSO ADMITTED IN ENGLAND & WALES)

MUNICH

˜ (ALSO ADMITTED IN ILLINOIS)

PARIS

* (ALSO ADMITTED IN NEW YORK)

SÃO PAULO

 

SEOUL

REGISTERED FOREIGN LAWYER

SHANGHAI

Z. JULIE GAO (CALIFORNIA)

SINGAPORE

 

 

TOKYO

 

 

October 9, 2018

TORONTO

 

VIA EDGAR

 

Mr. J. Nolan McWilliams

Ms. Julie Griffith

Mr. Lyn Shenk

Ms. Melissa Gilmore

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C.  20549

 

Re:

Niu Technologies (CIK No. 0001744781)

 

Registration Statement on Form F-1 (File No. 333-227497)

 

Dear Mr. McWilliams, Ms. Griffith, Mr. Shenk and Ms. Gilmore:

 

On behalf of our client, Niu Technologies, a company 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 “Registration Statement”) and certain exhibits via EDGAR with the Securities and Exchange Commission (the “Commission”). To facilitate your review, we have separately delivered to you four courtesy copies of the Registration Statement, marked to show changes to the registration statement filed with the Commission on September 24, 2018.

 

The Company will commence the marketing activities in connection with the offering shortly after the date hereof. The Company plans to request that the Staff declare the effectiveness of the Registration Statement on or about October 18, 2018, and will file the joint acceleration requests in time before the requested effective time. The Company would greatly appreciate the Staff’s continued assistance and support in meeting its timetable.

 

*              *              *

 


 

If you have any questions regarding the Registration Statement, please contact the undersigned by phone at +852 3740-4863 or via e-mail at julie.gao@skadden.com.

 

 

Very truly yours,

 

 

 

/s/ Z. Julie Gao

 

Z. Julie Gao

 

Enclosures

 

 

 

cc:

Yan Li, Chairman and Chief Executive Officer, Niu Technologies

 

 

Hardy Peng Zhang, Chief Financial Officer, Niu Technologies

 

 

Allen Lu, Partner, KPMG Huazhen LLP

 

 

David Zhang, Partner, Kirkland & Ellis International LLP

 

 

Steve Lin, Partner, Kirkland & Ellis International LLP

 

 

2