+8610 5905 5610
+86135 1106 5480
+8610 6505 5360
SIDLEY AUSTIN LLP
SUITE 608, TOWER C2,
NO.1 EAST CHANG AN AVENUE,
DONG CHENG DISTRICT, BEIJING
TEL: +86 10 5905 5588
FAX: +86 10 6505 5360
December 28, 2018
Christopher Dunham, Staff Attorney
Erin Purnell, Staff Attorney
William Schroeder, Staff Accountant
Benjamin Phippen, Staff Accountant
|Registration Statement on Form F-1 (333-228510)|
Dear Mr. Dunham, Ms. Purnell, Mr. Schroeder and Mr. Phippen,
On behalf of our client, Puyi Inc., a foreign private issuer organized under the laws of Cayman Islands (the “Company”), we are filing herewith the Amendment No.1 to the Company’s registration statement on Form F-1 (the “Registration Statement”) via EDGAR to the Commission. This Amendment No.1 to the Registration Statement is being filed primarily for the purpose of adding a risk factor on page 21 and updating certain recent development.
The Company will commence the marketing activities in connection with the offering shortly after the date hereof. The Company plans to request the Staff’s declaration of the effectiveness of the Registration Statement in the middle of January 2019, and would greatly appreciate the Staff’s continuing assistance and support in meeting its timetable.
If you have any questions regarding the Registration Statement, please contact the undersigned by phone at +86 10 5905 5610 or via email at Kefei.email@example.com. Questions relating to accounting and auditing matters of the Company may also be directed to audit engagement partner at Marcum Bernstein & Pinchuk LLP, Charles Yin, by telephone at 646-442-4845, or by email charles.yin @marcumbp.com.
|Very truly yours,|
|/s/ Kefei Li|
|cc:||Haifeng Yu, Chief Executive Officer, Puyi Inc.|
|Hu Anlin, Chief Financial Officer, Puyi Inc.|
|Charles Yin, Partner, Marcum Bernstein & Pinchuk LLP|