# EDGAR Filing Document

**Accession Number:** 0001784058
**File Stem:** 0000000000-23-003025
**Filing Date:** 2023-3
**Character Count:** 6689
**Document Hash:** f079d21a9abc5175bd0ef46305f2dde7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-003025.hdr.sgml**: 20230802

**ACCESSION NUMBER**: 0000000000-23-003025

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230327

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Pony Group Inc.
- **CENTRAL INDEX KEY:** 0001784058
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-AUTOMOTIVE REPAIR, SERVICES & PARKING [7500]
- **IRS NUMBER:** 833532241
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** ENGINEER EXPERIMENT BUILDING, A202
- **STREET 2:** 7 GAOXIN SOUTH AVENUE, NANSHAN DISTRICT
- **CITY:** SHENZHEN, GUANGDONG PROVINCE
- **STATE:** F4
- **ZIP:** 518000
- **BUSINESS PHONE:** 86-0755-86665622

**MAIL ADDRESS:**
- **STREET 1:** ENGINEER EXPERIMENT BUILDING, A202
- **STREET 2:** 7 GAOXIN SOUTH AVENUE, NANSHAN DISTRICT
- **CITY:** SHENZHEN, GUANGDONG PROVINCE
- **STATE:** F4
- **ZIP:** 518000
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-22-016463

## Text-Extract

```

United States securities and exchange commission logo

                               March 27, 2023

       Wenxian Fan
       Chief Executive Officer
       Pony Group Inc.
       Engineer Experiment Building, A202
       7 Gaoxin South Avenue, Nanshan District
       Shenzhen, Guangdong Province
       People   s Republic of China

                                                        Re: Pony Group, Inc.
                                                            Amendment No. 2 to
Form 10-K for Fiscal Year Ended December 31, 2021
                                                            Filed February 3,
2022
                                                            File No. 333-234358

       Dear Wenxian Fan:

              We have reviewed your February 2, 2023 response to our comment
letter and have the
       following comment.

              Please respond to this comment within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comment applies to your facts and circumstances, please tell us why in
your response.

              After reviewing your response to this comment, we may have
additional comments. Our
       reference to the prior comment is to the comment in our January 19, 2023
letter.

       Amendment No. 2 to Form 10-K for Fiscal Year Ended December 31, 2021

       Regulatory Permissions and Developments, page 3

   1.                                                   We note your response
to comment 3, including your conclusions on pages 3, 24 and 29
                                                        that neither you nor
your subsidiaries are required to obtain any permissions or
                                                        approvals from the PRC
and Hong Kong governments. Please further revise your
                                                        disclosure to state
whether you relied on an opinion of counsel in coming to these
                                                        conclusions and, if so,
name counsel. If you did not rely on an opinion of counsel with
                                                        respect to your
conclusions that you and your subsidiaries are not required to obtain any
                                                        permissions or
approvals to operate your business or offer securities, state that that is the
                                                        case and explain why
such an opinion was not obtained; further, discuss how you came to
                                                        such conclusions, why
that is the case, and the basis on which you made such
                                                        determinations.
 Wenxian Fan
Pony Group Inc.
March 27, 2023
Page 2

      Please contact Rucha Pandit at (202) 551-6022 or Lilyanna Peyser at (202)
511-
3222 with any questions.

                                                         Sincerely,
FirstName LastNameWenxian Fan
                                                         Division of
Corporation Finance
Comapany NamePony Group Inc.
                                                         Office of Trade &
Services
March 27, 2023 Page 2
cc:       Richard I. Anslow
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

March 27, 2023

Wenxian Fan  
Chief Executive Officer  
Pony Group Inc.  
Engineer Experiment Building, A202  
7 Gaoxin South Avenue, Nanshan District  
Shenzhen, Guangdong Province  
People's Republic of China

**Re: Pony Group, Inc.**

**Amendment No. 2 to Form 10-K for Fiscal Year Ended December 31, 2021**

**Filed February 3, 2022**

**File No. 333-234358**

Dear Wenxian Fan:

We have reviewed your February 2, 2023 response to our comment letter and have the following comment.

Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response.

After reviewing your response to this comment, we may have additional comments. Our reference to the prior comment is to the comment in our January 19, 2023 letter.

Amendment No. 2 to Form 10-K for Fiscal Year Ended December 31, 2021

Regulatory Permissions and Developments, page 3

1. We note your response to comment 3, including your conclusions on pages 3, 24 and 29 that neither you nor your subsidiaries are required to obtain any permissions or approvals from the PRC and Hong Kong governments. Please further revise your disclosure to state whether you relied on an opinion of counsel in coming to these conclusions and, if so, name counsel. If you did not rely on an opinion of counsel with respect to your conclusions that you and your subsidiaries are not required to obtain any permissions or approvals to operate your business or offer securities, state that that is the case and explain why such an opinion was not obtained; further, discuss how you came to such conclusions, why that is the case, and the basis on which you made such determinations.

Wenxian Fan
Pony Group Inc.
March 27, 2023
Page 2

Please contact Rucha Pandit at (202) 551-6022 or Lilyanna Peyser at (202) 511-3222 with any questions.

Sincerely,

Division of Corporation Finance
Office of Trade & Services

cc: Richard I. Anslow