# EDGAR Filing Document

**Accession Number:** 0001743971
**File Stem:** 0000000000-23-002237
**Filing Date:** 2023-3
**Character Count:** 8054
**Document Hash:** d05f79a373398f2e46d7a9335583f16e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002237.hdr.sgml**: 20230425

**ACCESSION NUMBER**: 0000000000-23-002237

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230307

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** MOGU Inc.
- **CENTRAL INDEX KEY:** 0001743971
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-BUSINESS SERVICES, NEC [7389]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 0331

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

**BUSINESS ADDRESS:**
- **STREET 1:** HUANGLONG WANKE CENTER, 23/F, BLDG NO.G
- **STREET 2:** NO. 77 XUEYUAN ROAD, XIHU DISTRICT
- **CITY:** HANGZHOU
- **STATE:** F4
- **ZIP:** 310012
- **BUSINESS PHONE:** 8657188867550

**MAIL ADDRESS:**
- **STREET 1:** HUANGLONG WANKE CENTER, 23/F, BLDG NO.G
- **STREET 2:** NO. 77 XUEYUAN ROAD, XIHU DISTRICT
- **CITY:** HANGZHOU
- **STATE:** F4
- **ZIP:** 310012

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Meili Inc.
- **DATE OF NAME CHANGE:** 20180619
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001193125-22-194940

## Text-Extract

```

United States securities and exchange commission logo

                             March 7, 2023

       Qi Chen
       Chief Executive Officer
       MOGU Inc.
       Huanglong Wanke Center, 23/F, Building No. G, No. 77 Xueyuan Road
       Xihu District, Hangzhou, 310012
       People   s Republic of China

                                                        Re: MOGU Inc.
                                                            Form 20-F for
Fiscal Year Ended March 31, 2022
                                                            Response dated
February 14, 2023
                                                            File No. 001-38748

       Dear Qi Chen:

              We have reviewed your February 14, 2023 response to our comment
letter 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. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

              After reviewing your response to these comments, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       January 16, 2023 letter.

       Annual Report on Form 20-F Filed on July 15, 2022

       Item 3. Key Information
       Permissions Required from the PRC Authorities for Our Operations, page 6

   1.                                                   We note that your
proposed amended disclosure in response to comment 4 indicates that
                                                        you and the VIEs are
required to obtain permissions and approvals to operate the business
                                                        and to offer securities
to investors. Please revise to disclose each permission or approval
                                                        you are required to
obtain from PRC authorities to operate your business and to offer
                                                        securities to foreign
investors, and state whether you have received all such required
                                                        permissions or
approvals.
 Qi Chen
FirstName
MOGU Inc.LastNameQi Chen
Comapany
March      NameMOGU Inc.
       7, 2023
March2 7, 2023 Page 2
Page
FirstName LastName
Transfers of Cash within the Group, page 11

2.       We note your proposed revised disclosure in response to comment 5 and
your response
         that there are currently no restrictions and limitations imposed by
the Hong Kong
         government which impact the ability to transfer cash from Hong Kong to
outside of Hong
         Kong. Wherever you state that, to "the extent cash is located in the
PRC or within a PRC
         domiciled entity and may need to be used outside of the PRC, the funds
may not be
         available due to limitations placed on us by the PRC government,"
please amend your
         disclosure to also state that, to the extent cash in the business is
in Hong Kong or a Hong
         Kong entity, the funds may not be available to fund operations or for
other use outside of
         the Hong Kong due to interventions in or the imposition of
restrictions and limitations on
         the ability of you, your subsidiaries, or the consolidated VIEs by the
PRC government to
         transfer cash.
       You may contact Alyssa Wall at 202-551-8106 or Lilyanna Peyser at
202-551-3222 with
any other questions.

                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of Trade &
Services

```

### 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 7, 2023

Qi Chen  
Chief Executive Officer  
MOGU Inc.  
Huanglong Wanke Center, 23/F, Building No. G, No. 77 Xueyuan Road  
Xihu District, Hangzhou, 310012  
People's Republic of China

**Re: MOGU Inc.  
Form 20-F for Fiscal Year Ended March 31, 2022  
Response dated February 14, 2023  
File No. 001-38748**

Dear Qi Chen:

We have reviewed your February 14, 2023 response to our comment letter 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. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response.

After reviewing your response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our January 16, 2023 letter.

Annual Report on Form 20-F Filed on July 15, 2022

# Item 3. Key Information

Permissions Required from the PRC Authorities for Our Operations, page 6

1. We note that your proposed amended disclosure in response to comment 4 indicates that you and the VIEs are required to obtain permissions and approvals to operate the business and to offer securities to investors. Please revise to disclose each permission or approval you are required to obtain from PRC authorities to operate your business and to offer securities to foreign investors, and state whether you have received all such required permissions or approvals.

Qi Chen
MOGU Inc.
March 7, 2023
Page 2

# Transfers of Cash within the Group, page 11

2. We note your proposed revised disclosure in response to comment 5 and your response that there are currently no restrictions and limitations imposed by the Hong Kong government which impact the ability to transfer cash from Hong Kong to outside of Hong Kong. Wherever you state that, to "the extent cash is located in the PRC or within a PRC domiciled entity and may need to be used outside of the PRC, the funds may not be available due to limitations placed on us by the PRC government," please amend your disclosure to also state that, to the extent cash in the business is in Hong Kong or a Hong Kong entity, the funds may not be available to fund operations or for other use outside of the Hong Kong due to interventions in or the imposition of restrictions and limitations on the ability of you, your subsidiaries, or the consolidated VIEs by the PRC government to transfer cash.

You may contact Alyssa Wall at 202-551-8106 or Lilyanna Peyser at 202-551-3222 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Trade & Services