Company: HMDCF
Filing Date: 2025-05-27
Form Type: CORRESP
Source: 0001104659-25-052835
Chunk: 3

Company: HUTCHMED (China) Ltd
Filing Date: 2025-05-27
Form: CORRESP
Chunk 3
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 believe that
your rights have been infringed under the securities laws of the United States or otherwise. In addition, some of our operating subsidiaries
are incorporated in China.
Even if you are successful in bringing an action, the laws of the Cayman Islands and China may render you unable to enforce
a judgment against our assets or the assets of our directors and officers. Whilst there is no statutory recognition in the Cayman Islands
of judgments obtained in the United States, Hong Kong or mainland China, the courts of the Cayman Islands would recognize as a valid judgment,
a final and conclusive judgment in personam obtained in such courts against the Company under which a sum of money is payable (other than
a sum of money payable in respect of multiple damages, taxes or other charges of a like nature or in respect of a fine or other penalty)
or, in certain circumstances, an in personam judgment for non-monetary relief, and would give a judgment based thereon provided that (a)
such courts had proper jurisdiction over the parties subject to such judgment; (b) such courts did not contravene the rules of natural
justice of the Cayman Islands; (c) such judgment was not obtained by fraud; (d) the enforcement of the judgment would not be contrary
to the public policy of the Cayman Islands; (e) no new admissible evidence relevant to the action is submitted prior to the rendering
of the judgment by the courts of the Cayman Islands; and (f) there is due compliance with the correct procedures under the laws of the
Cayman Islands.

Report of Independent Registered Public Accounting Firm, page F-2

| 3. | In future filings, please have the auditor disclose the year they began serving consecutively as your auditor to conform to PCAOB 
 AS 3101.10(b).                                                                                                                    |

The Company respectfully advises the Staff that the Company’s
auditor has begun serving consecutively as the Company’s auditor since 2021. In response to the Staff’s comment, a statement
on auditor’s tenure will be included in future filings. The Company’s auditor has included a statement on the auditor’s
tenure in the manually signed auditor’s report and will continue to include such statement in the future.

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If you have any questions regarding this submission,
please contact James C. Lin at +852 2533-3368 ().

Thank you again for your time and attention.

| Yours