July 25, 2019
Confidential
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
USA
Attention: Heather Clark, Senior Staff Accountant
Claire Erlanger, Staff Accountant
Ruairi Regan, Senior Staff Attorney
Brigitte Lippmann, Staff Attorney
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Re: |
Wanda Sports Group Company Limited (CIK No. 0001771279) |
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Registration Statement on Form F-1 (File No. 333-232004) |
Ladies and Gentlemen,
On behalf of our client, Wanda Sports Group Company Limited, a foreign private issuer organized under the laws of Hong Kong (the “Company”), we are filing herewith, via EDGAR with the Securities and Exchange Commission (the “Commission”), the Company’s Amendement No. 5 to the above referenced registration statement on Form F-1 intially filed on June 7, 2019 (the “Registration Statement”), in response to verbal comments received from the Staff on July 25, 2019.
Amendment No. 5 to the Registration Statement reflects certain changes to the disclosure with respect to the indication of interest by certain investors in participating (this does not represent actual allocation levels, which are not yet known, as indicated in the disclosure).
To facilitate the Staff’s review, we are providing to the Staff today five (5) courtesy copies of the Registration Statement, and two (2) copies of the filed exhibits.
AFFILIATED WITH PAUL, WEISS, RIFKIND, WHARTON & GARRISON LLP, A NEW YORK LIMITED LIABILITY PARTNERSHIP WITH OFFICES OUTSIDE THE UNITED KINGDOM
If you have any questions or comments concerning this filing, the materials submitted herewith, or desire any further information or clarification in respect of the matters included herein, please do not hesitate to contact me (mbergman@paulweiss.com; +44.207.367.1601) or Xiaoyu Greg Liu (gliu@paulweiss.com; +86.10.5828.6302).
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Your sincerely, |
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/s/ Mark S. Bergman |
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Mark S. Bergman |
cc: Hengming Yang, Chief Executive Officer, Wanda Sports Group Company Limited
Brian Liao, Chief Financial Officer, Wanda Sports Group Company Limited
Sandra Lin, EY
Matthew D. Bersani, Esq., Shearman & Sterling LLP
Xiaoyu Greg Liu, Esq., Paul, Weiss, Rifkind, Wharton & Garrison LLP