# EDGAR Filing Document

**Accession Number:** 0001991605
**File Stem:** 0001213900-25-071756
**Filing Date:** 2025-8
**Character Count:** 4796
**Document Hash:** 16dc3ff57f57713927a9dba3b8ab560d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-071756.hdr.sgml**: 20251211

**ACCESSION NUMBER**: 0001213900-25-071756

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250805

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Yimutian Inc.
- **CENTRAL INDEX KEY:** 0001991605
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 6/F, BUIDLING B-6, BLOCK A
- **STREET 2:** NO. 66 XIXIAOKOU ROAD, HAIDIAN DISTRICT
- **CITY:** BEIJING
- **STATE:** F4
- **ZIP:** 100192
- **BUSINESS PHONE:** 86 10 5708 6561

**MAIL ADDRESS:**
- **STREET 1:** 6/F, BUIDLING B-6, BLOCK A
- **STREET 2:** NO. 66 XIXIAOKOU ROAD, HAIDIAN DISTRICT
- **CITY:** BEIJING
- **STATE:** F4
- **ZIP:** 100192

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| | | |
|:---|:---|:---|
|  | Skadden, Arps, Slate, Meagher & Flom |  |
| <u>Partners</u> | 世達國際律師事務所 | AFFILIATE OFFICES |
| Geoffrey Chan \* | 42/F, EDINBURGH TOWER, THE LANDMARK |  |
| Shu Du \* | 15 QUEEN'S ROAD CENTRAL, HONG KONG | BOSTON |
| Andrew L. Foster \* | __________ | CHICAGO |
| Chi T. Steve Kwok \* |  | HOUSTON |
| Haiping Li \* | TEL: (852) 3740-4700 | LOS ANGELES |
| Rory McAlpine ¨ | FAX: (852) 3740-4727 | NEW YORK |
| Jonathan B. Stone \* | www.skadden.com | PALO ALTO |
| Paloma P. Wang ¨ |  | WASHINGTON, D.C. |
| Friven Yeoh ¨ |  | WILMINGTON |
| ¨ (Also Admitted in England & Wales) |  |  |
| \* (Also Admitted in New York) |  | ABU DHABI |
|  |  | BEIJING |
|  |  | BRUSSELS |
|  |  | FRANKFURT |
|  |  | LONDON |
|  |  | MUNICH |
|  |  | PARIS |
|  |  | SÃO PAULO |
|  |  | SEOUL |
|  |  | SINGAPORE |
|  |  | TOKYO |
|  |  | TORONTO |
|  | August 5, 2025 |  |

---

**VIA EDGAR**

Ms. Jan Woo

Mr. Mitchell Austin

Mr. Robert Littlepage

Ms. Anastasia Kaluzienski

Division of Corporation Finance

Office of Technology

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

---

| | |
|:---|:---|
| **Re:** | **Yimutian Inc. (CIK No. 0001991605)<br> <u>Registration Statement on Form F-1 (File No. 333-287877)</u>** |

---

Dear Ms. Woo, Mr. Austin, Mr. Littlepage, and Ms. Kaluzienski:

On behalf of our client, Yimutian Inc., a foreign private issuer organized under the laws of the Cayman Islands (the "**Company**"), we submit to the staff (the "**Staff**") of the Securities and Exchange Commission (the "**Commission**") this letter setting forth the Company's response to the comments contained in the Staff's letter dated August 4, 2025, on the Company's Amendment No. 2 to registration statement on Form F-1 filed on July 31, 2025. The Staff's comments are repeated below in bold and are followed by the Company's response. We have included page references in the Revised Registration Statement (as defined below) where the language addressing a particular comment appears. Capitalized terms used but not otherwise defined herein have the meanings set forth in the Revised Registration Statement.

 

U.S. Securities and Exchange Commission

August 5, 2025

Concurrently with the submission of this letter, the Company is filing herewith an Amendment No. 3 to the Company's registration statement on Form F-1 (the "**Revised Registration Statement**"), including the revised Exhibit 5.1.

The Company plans to request that the Commission declare the effectiveness of the Revised Registration Statement on or about August 7, 2025. The Company, together with the underwriter, plan to file joint acceleration requests in time before the requested effective time. The Company would greatly appreciate the Staff's continuing assistance and support to the Company in meeting the proposed timetable for the offering.

**<u>Amendment No. 2 to Registration Statement on Form F-1</u>**

**<u>Exhibit Index, page II-3</u>**

**1.** **Please file a revised legal opinion that includes the specific number of securities being registered, consistent with the prospectus cover page and filing fee table.** 

The Staff's comment is duly noted. The Company has filed a revised legal opinion that includes the specific number of securities being registered as Exhibit 5.1 of the Revised Registration Statement.

*\* \* \**

If you have any questions regarding the Revised Registration Statement, please contact the undersigned by phone at +852 3740-4858 or via e-mail at shu.du@skadden.com.

---

| |
|:---|
| Very truly yours, |
| /s/ Shu Du |
| Shu Du |

---

cc: Jinhong Deng, Chief Executive Officer and Chairman of the Board of Directors, Yimutian Inc.

Shijie Chen, Chief Financial Officer, Yimutian Inc.

Dan Ouyang, Esq., Partner, Baker McKenzie LLP