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August 24, 2023

 

Office of Technology

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Attention: Austin Pattan, Jennifer Gowetski, Chen Chen, Kathleen Collins 

 

Re:

 

DouYu International Holdings Ltd

Annual Report on Form 20-F

Filed April 25, 2023

File No. 001-38967

 

Dear Austin Pattan, Jennifer Gowetski, Chen Chen, and Kathleen Collins:

 

DouYu International Holdings Ltd (the “Company”) acknowledges the receipt of a comment letter from the staff of the Securities and Exchange Commission (the “Staff”) dated August 11, 2023 with respect to the Company’s Form 20-F for the fiscal year ended December 31, 2022.

 

The Company is collecting the relevant data points and performing a detailed analysis in response to the Staff’s comments, and would like to request an extension of the due date for the Company’s response to September 25, 2023.

 

We appreciate the Staff’s accommodation for the further extension. Should you have any questions regarding this extension request, please do not hesitate to contact Li He of Davis Polk & Wardwell LLP by telephone at +852 2533-3306 or email at li.he@davispolk.com.

 

Yours sincerely,

 

  /s/ Shaojie Chen
  Name: Shaojie Chen
  Title: Chief Executive Officer

 

cc:

Mr. Mingming Su, Chief Strategy Officer

DouYu International Holdings Ltd

 

Mr. Li He, Partner

Davis Polk & Wardwell LLP