11/F, Block 3, XingChuang Technology Center
Shen Jiang Road 5005
Pudong New Area, Shanghai 200120
Peoples Republic of China
September 11, 2018
Division of Corporation Finance
U.S. Securities & Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
|Attention:||Ms. Folake Ayoola, Esq., Special Counsel|
|Mr. Matthew Derby, Esq., Attorney-Advisor|
|Mr. Stephen Krikorian, Accounting Branch Chief|
|Mr. Morgan Youngwood, Staff Accountant|
|Registration Statement on Form F-1, as amended (File Number: 333-226913)|
|Registration Statement on Form 8-A (File Number: 001-38644)|
Ladies and Gentlemen:
Pursuant to Rule 461 of Regulation C (Rule 461) promulgated under the Securities Act of 1933, as amended, Qutoutiao Inc. (the Company) hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1 (the F-1 Registration Statement) be accelerated to, and that the F-1 Registration Statement become effective at, 4:00 P.M., Eastern Daylight Time on September 13, 2018, or as soon as practicable thereafter.
The Company also requests that the Registration Statement on Form 8-A (File Number: 001-38644), under the Securities Exchange Act of 1934, as amended, covering the American depositary shares representing Class A ordinary shares of the Company (the Registration Statement on Form 8-A, together with the F-1 Registration Statement, the Registration Statements), be declared effective concurrently with the F-1 Registration Statement.
If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration of the effectiveness of the Registration Statements in accordance with Rule 461. Such request may be made by an executive officer of the Company or by any attorney from the Companys U.S. counsel, Simpson Thacher & Bartlett LLP.
The Company understands that Citigroup Global Markets Inc., Deutsche Bank Securities Inc., China Merchants Securities (HK) Co., Ltd. and UBS Securities LLC, on behalf of the prospective underwriters of the offering, have joined in this request in a separate letter delivered to you today.
[Signature page follows]
|Very truly yours,|
|Name:||Eric Siliang Tan|