Morgan Stanley & Co. International plc
25 Cabot Square, Canary Wharf
London E14 4QA
United Kingdom
Goldman Sachs (Asia) L.L.C.
68th Floor, Cheung Kong Center
2 Queen’s Road Central
Hong Kong
J.P. Morgan Securities LLC
383 Madison Avenue
New York, New York 10179
United States of America
China International Capital Corporation Hong Kong Securities Limited
29th Floor, One International Finance Centre
1 Harbour View Street, Central
Hong Kong
China Renaissance Securities (Hong Kong) Limited
Unit 8107-08, Level 81,
International Commerce Centre,
1 Austin Road West, Kowloon, Hong Kong
VIA EDGAR
June 25, 2018
Barbara C. Jacobs, Assistant Director
Folake Ayoola, Special Counsel
Jeff Kauten, Attorney-Advisor
Craig Wilson, Senior Assistant Chief Accountant
Rebekah Lindsey, Staff Accountant
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: Uxin Limited
Registration Statement on Form F-1 (File No. 333-225266)
Registration Statement on Form 8-A (File No. 001-38527)
Ladies and Gentlemen:
We hereby join Uxin Limited (the “Company”) in connection with its request for acceleration of the above-referenced Registration Statements, requesting effectiveness at 4:00p.m., Eastern Time on June 26, 2018, or as soon thereafter as practicable.
Pursuant to Rule 460 of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended, we wish to advise you that we have effected the following distribution of the Company’s Preliminary Prospectus dated June 13, 2018, through the date hereof:
Preliminary Prospectus dated June 13, 2018:
2263 copies to prospective underwriters, institutional investors, dealers and others.
The undersigned advise that the underwriters have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
[Signature page follows]
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Very truly yours, |
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MORGAN STANLEY & CO. INTERNATIONAL PLC |
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By: |
/s/ David Lau |
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Name: David Lau |
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Title: Managing Director |
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[Signature Page to Acceleration Request]
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Very truly yours, |
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GOLDMAN SACHS (ASIA) L.L.C. |
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By: |
/s/ Scott Chen |
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Name: Scott Chen |
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Title: Managing Director |
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[Signature Page to Acceleration Request]
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Very truly yours, |
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J.P. MORGAN SECURITIES LLC |
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By: |
/s/ Alice Takhtajan |
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Name: Alice Takhtajan |
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Title: Managing Director |
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[Signature Page to Acceleration Request]
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Very truly yours, |
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CHINA INTERNATIONAL CAPITAL CORPORATION HONG KONG SECURITIES LIMITED |
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By: |
/s/ Shi Qi |
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Name: Shi Qi |
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Title: Managing Director |
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[Signature Page to Acceleration Request]
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Very truly yours, |
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CHINA RENAISSANCE SECURITIES (HONG KONG) LIMITED |
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By: |
/s/ Claire Yeh |
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Name: Claire Yeh |
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Title: Managing Director |
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[Signature Page to Acceleration Request]