TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 14, 2020 Steven Zhang Chief Financial Officer MINISO Group Holding Ltd 25F, Heye Plaza, No.486, Kangwang Middle Road Liwan District, Guangzhou 510140, Guangdong Province The People s Republic of China Re: MINISO Group Holding Ltd Amendment No. 2 to Registration Statement on Form F-1 Filed October 13, 2020 File No. 333-248991 Dear Mr. Zhang: 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. Amendment No. 2 to Registration Statement on Form F-1 filed October 13, 2020 Exhibits 1. We note your revisions to sections 7.7 and 24 of Exhibit 4.3. Please revise your disclosure in the risk factor entitled "Your rights to pursue claims..." at page 73 of the registration statement to disclose, as noted in your revised language at pages 37 and A-24 of the exhibit, that the company has a duty to submit claims under the deposit agreement to arbitration, as provided in Section 7.6, and the right to commence an action to compel that arbitration, or to enter judgment upon or to enforce an award by the arbitrators, in any court having jurisdiction over an action of that kind. Steven Zhang FirstName LastNameSteven MINISO Group Holding LtdZhang Comapany October 14,NameMINISO 2020 Group Holding Ltd October Page 2 14, 2020 Page 2 FirstName LastName You may contact Robert Shapiro at (202) 551-3273 or Lyn Shenk at (202) 551-3380 if you have questions regarding comments on the financial statements and related matters. Please contact Daniel Morris at (202) 551-3314 or Lilyanna Peyser at (202) 551-3222 with any other questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Z. Julie Gao