United States securities and exchange commission logo
August 31, 2023
Will Cheng
Chief Executive Officer
DiDi Global Inc.
Building 1, Yard 6, North Ring Road, Tangjialing
Haidian District, Beijing
People s Republic of China
Re: DiDi Global Inc.
Form 20-F for the
Fiscal Year Ended December 31, 2022
File No. 001-40541
Dear Will Cheng:
We have limited our review of your filing to the submission
and/or disclosures as
required by Item 16I of Form 20-F and have the following comments. In
some of our comments,
we may ask you to provide us with information so we may better
understand your disclosure.
Please respond to these comments within ten business days by
providing the requested
information or advise us as soon as possible when you will respond.
After reviewing your
response to these comments, we may have additional comments.
Form 20-F for the Fiscal Year Ended December 31, 2022
Item 16I. Disclosure Regarding Foreign Jurisdictions that Prevent
Inspections, page 172
1. We note your statement
that you reviewed your register of members and public filings
made by your
shareholders, in connection with your required submission under paragraph
(a). Please
supplementally describe any additional materials that were reviewed and tell
us whether you relied
upon any legal opinions or third party certifications such as
affidavits as the basis
for your submission. In your response, please provide a similarly
detailed discussion of
the materials reviewed and legal opinions or third party
certifications relied
upon in connection with the required disclosures under paragraphs
(b)(2) and (3).
Will Cheng
FirstName LastNameWill Cheng
DiDi Global Inc.
Comapany
August 31, NameDiDi
2023 Global Inc.
August
Page 2 31, 2023 Page 2
FirstName LastName
2. We note that your disclosures pursuant to Items 16I(b)(2), (b)(3) and
(b)(5) are provided
for DiDi Global Inc. or the VIEs. We also note that your list of
subsidiaries in Exhibit
8.1 appears to indicate that you have subsidiaries in Hong Kong and
countries outside
China that are not included in your VIEs. Please note that Item 16I(b)
requires that you
provide disclosures for yourself and all of your consolidated foreign
operating entities.
With respect to (b)(2), please supplementally clarify the
jurisdictions in which your
consolidated foreign operating entities are organized or
incorporated and provide the
percentage of your shares or the shares of your consolidated
operating entities owned
by governmental entities in each foreign jurisdiction in which
you have consolidated
operating entities in your supplemental response.
With respect to (b)(3) and (b)(5), please provide the required
information for you and
all of your consolidated foreign operating entities in your
supplemental response.
3. In order to clarify the scope of your review, please supplementally
describe the steps you
have taken to confirm that none of the members of your board or the
boards of your
consolidated foreign operating entities are officials of the Chinese
Communist Party. For
instance, please tell us how the board members current or prior
memberships on, or
affiliations with, committees of the Chinese Communist Party factored
into your
determination. In addition, please tell us whether you have relied
upon third party
certifications such as affidavits as the basis for your disclosure.
4. With respect to your disclosure pursuant to Item 16I(b)(5), we note
that you have included
language that such disclosure is to our knowledge. Please
supplementally confirm
without qualification, if true, that your articles and the articles of
your consolidated
foreign operating entities do not contain wording from any charter of
the Chinese
Communist Party.
We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.
Please contact Kyle Wiley at (202) 344-5791 or Chris Dunham at (202)
551-3783 with
any other questions.
Sincerely,
Division of
Corporation Finance
Disclosure
Review Program
cc: Haiping Li