0000000000-19-015032.txt : 20191204
0000000000-19-015032.hdr.sgml : 20191204
20191031151320
ACCESSION NUMBER: 0000000000-19-015032
CONFORMED SUBMISSION TYPE: UPLOAD
PUBLIC DOCUMENT COUNT: 2
FILED AS OF DATE: 20191031
FILED FOR:
COMPANY DATA:
COMPANY CONFORMED NAME: Q&K INTERNATIONAL GROUP Ltd
CENTRAL INDEX KEY: 0001769256
STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE OPERATORS (NO DEVELOPERS) & LESSORS [6510]
IRS NUMBER: 000000000
FILING VALUES:
FORM TYPE: UPLOAD
BUSINESS ADDRESS:
STREET 1: ROOM 1607, BUILDING A
STREET 2: NO. 596 MIDDLE LONGHUA ROAD
CITY: XUHUI, SHANGHAI
STATE: F4
ZIP: 200032
BUSINESS PHONE: 86-21-6417-9625
MAIL ADDRESS:
STREET 1: ROOM 1607, BUILDING A
STREET 2: NO. 596 MIDDLE LONGHUA ROAD
CITY: XUHUI, SHANGHAI
STATE: F4
ZIP: 200032
PUBLIC REFERENCE ACCESSION NUMBER: 0001193125-19-263383
LETTER
1
filename1.pdf
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TEXT-EXTRACT
2
filename2.txt
October 31, 2019
Guangjie Jin
Chief Executive Officer
Q&K International Group Limited
Suite 1607, Building A
No.596 Middle Longhua Road
Xuhui District, Shanghai, 200032
People's Republic of China
Re: Q&K International Group Limited
Amendment No. 1 to Registration Statement on Form F-1
Filed October 25, 2019
File No. 333-234112
Dear Mr. Jin:
We have reviewed your amended registration statement and have the
following
comments. In some of our comments, we may ask you to provide us with
information so we
may better understand your disclosure.
Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe our comments apply to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.
After reviewing any amendment to your registration statement and the
information you
provide in response to these comments, we may have additional comments. Unless
we note
otherwise, our references to prior comments are to comments in our October 16,
2019 letter.
Form F-1 filed October 25, 2019
General
1. We note your response to prior comment 2 that the price adjustments are
excluded from
the average monthly rental or the average monthly rental before discount
for rental
prepayments. We further note the definitions of average monthly rental
and average
monthly rental before discount for rental prepayments on page 8 as well
as your disclosure
regarding your marketing expenses and promotion costs on pages 99 and
100. Please
confirm to us that the average monthly rental and average monthly rental
before discount
for rental prepayments amounts on pages 17 and 96 reflect all promotion
costs or revise
Guangjie Jin
Q&K International Group Limited
October 31, 2019
Page 2
accordingly. In addition, please tell us the nature of the promotion
costs that are included
in the selling and marketing expenses described on page 100.
You may contact Eric McPhee at 202-551-3693 or Jennifer Monick at
202-551-3295 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Maryse Mills-Apenteng at 202-551-3457 or Jennifer Gowetski at
202-551-3401 with any
other questions.
Sincerely,
FirstName LastNameGuangjie Jin
Division of
Corporation Finance
Comapany NameQ&K International Group Limited
Office of Real
Estate & Construction
October 31, 2019 Page 2
cc: Shuang Zhao, Esq.
FirstName LastName