# EDGAR Filing Document

**Accession Number:** 0001737806
**File Stem:** 0000000000-23-000134
**Filing Date:** 2023-1
**Character Count:** 3103
**Document Hash:** e822f21c44bd4b137aeb709f8d5f595a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000134.hdr.sgml**: 20230203

**ACCESSION NUMBER**: 0000000000-23-000134

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230105

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Pinduoduo Inc.
- **CENTRAL INDEX KEY:** 0001737806
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-BUSINESS SERVICES, NEC [7389]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 28/F, NO. 533 LOUSHANGUAN ROAD
- **STREET 2:** CHANGNING DISTRICT
- **CITY:** SHANGHAI
- **STATE:** F4
- **ZIP:** 200051
- **BUSINESS PHONE:** 86 21-52661300

**MAIL ADDRESS:**
- **STREET 1:** 28/F, NO. 533 LOUSHANGUAN ROAD
- **STREET 2:** CHANGNING DISTRICT
- **CITY:** SHANGHAI
- **STATE:** F4
- **ZIP:** 200051

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Walnut Street Group Holding Ltd
- **DATE OF NAME CHANGE:** 20180628

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Pinduoduo Inc.
- **DATE OF NAME CHANGE:** 20180628

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Walnut Street Group Holding Ltd
- **DATE OF NAME CHANGE:** 20180417

## Text-Extract

```

United States securities and exchange commission logo

                      January 5, 2023

       Lei Chen
       Chief Executive Officer
       Pinduoduo Inc.
       28/F, No. 533 Loushanguan Road, Changning District
       Shanghai, 200051
       People's Republic of China

                                                        Re: Pinduoduo Inc.
                                                            Form 20-F for the
Fiscal Year Ended December 31, 2021
                                                            File No. 001-38591

       Dear Lei Chen:

              We have completed our review of your filing. 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.

                      Sincerely,

                      Division of Corporation Finance

                      Office of Trade & Services
       cc:                                              Yuting Wu

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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

DIVISION OF
CORPORATION FINANCE

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

January 5, 2023

Lei Chen
Chief Executive Officer
Pinduoduo Inc.
28/F, No. 533 Loushanguan Road, Changning District
Shanghai, 200051
People's Republic of China

Re: Pinduoduo Inc.
Form 20-F for the Fiscal Year Ended December 31, 2021
File No. 001-38591

Dear Lei Chen:

We have completed our review of your filing. 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.

Sincerely,

Division of Corporation Finance
Office of Trade & Services

cc: Yuting Wu