Exhibit 15.2
March 22, 2023
VIA EDGAR
Office of Trade & Services
Division of Corporation Finance
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: | Dingdong (Cayman) Limited |
| Submission under the Item 16I(a) of Form 20-F |
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Attn: | Division of Corporation Finance |
| Office of Trade & Services |
Dear Sir/Madam,
In compliance with the Holding Foreign Companies Accountable Act, Dingdong (Cayman) Limited (the “Company”) is submitting via EDGAR the following information as required under Item 16I(a) of Form 20-F.
For the immediately preceding annual financial statement period, the Company’s auditor, Ernst & Young Hua Ming LLP (a registered public accounting firm that the United States Public Company Accounting Oversight Board was unable to inspect or investigate completely) issued an audit report for the Company.
To the Company’s best knowledge and based on an examination of its register of members and public filings made by our shareholders, the Company respectfully submits that it is not owned or controlled by a governmental entity in the foreign jurisdiction as of the date of this submission.
In addition, the Company is not aware of any governmental entity that is in possession of, direct or indirect, of the power to direct or cause the direction of the management and policies of the Company, whether through the ownership of voting securities, by contract, or otherwise.
Should any member of the Staff have any questions or comments regarding the Company’s submission set forth above, please do not hesitate to contact me by phone at (86) 21-6858-5011, or you may contact our outside legal counsel, Steve Lin, Kirkland & Ellis International LLP, at (86) 10-5737-9315.
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| Very truly yours, |
| /s/ Changlin Liang |
| Name: Changlin Liang |
| Title: Chief Executive Officer |
cc: | Changlin Liang, Chief Executive Officer Le Yu, Chief Strategy Officer Steve Lin, Kirkland & Ellis International LLP |
