Missfresh Limited
3rd Floor, Block A, Vanke Times Center
No. 9 Wangjing Street
Chaoyang District, Beijing 100016
The People’s Republic of China
October 30, 2023
VIA EDGAR
Ms. Jennifer Gowetski
Mr. Andrew Mew
Division of Corporation Finance
Disclosure Review Program
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Missfresh Ltd (the “Company”)
Form 20-F for the Fiscal Year Ended December 31, 2022
Response dated August 31, 2023
File No. 001-40529
Dear Ms. Gowetski and Mr. Mew,
The Company has received the letter dated October 17, 2023 from the staff of the Securities and Exchange Commission (the “Staff”) regarding the Company’s annual report on Form 20-F for the fiscal year ended December 31, 2022 filed with the Commission on August 3, 2023 (the “2022 Form 20-F”) and the Company’s response letter submitted on August 31, 2023. The Company respectfully submits to the Staff to request an extension to the deadline for responding to the letter due to the additional time needed to prepare a thorough response to address the Staff’s comment. The Company will provide its response to the letter as soon as possible, in any event no later than November 15, 2023.
If you have any additional questions or comments regarding the 2022 Form 20-F, please contact the undersigned at xuzheng@missfresh.cn or the Company’s U.S. counsel, Shu Du of Skadden, Arps, Slate, Meagher & Flom LLP at +852 3740 4858 or via e-mail at shu.du@skadden.com.
| Sincerely yours, |
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| Missfresh Limited |
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| By: | /s/ Zheng Xu |
| Name: | Zheng Xu |
| Title: | Chairman of the Board of Directors and Chief Executive Officer |
| cc: | Shu Du, Esq., Partner, Skadden, Arps, Slate, Meagher & Flom LLP |