# EDGAR Filing Document

**Accession Number:** 0001895597
**File Stem:** 0001193125-23-060014
**Filing Date:** 2023-3
**Character Count:** 3923
**Document Hash:** 8e7aa1824fe7874e07eff7c3d8420f1a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-060014.hdr.sgml**: 20230412

**ACCESSION NUMBER**: 0001193125-23-060014

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230303

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Intchains Group Ltd
- **CENTRAL INDEX KEY:** 0001895597
- **STANDARD INDUSTRIAL CLASSIFICATION:** SEMICONDUCTORS & RELATED DEVICES [3674]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 9/F, A BLOCK, NO. 333, HAIYANG NO. 1 RD
- **STREET 2:** LINGANG KEJI CHENG, PUDONG NEW AREA
- **CITY:** SHANGHAI
- **STATE:** F4
- **ZIP:** 201306
- **BUSINESS PHONE:** 1011 86 021 58961080

**MAIL ADDRESS:**
- **STREET 1:** 9/F, A BLOCK, NO. 333, HAIYANG NO. 1 RD
- **STREET 2:** LINGANG KEJI CHENG, PUDONG NEW AREA
- **CITY:** SHANGHAI
- **STATE:** F4
- **ZIP:** 201306

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| | |
|:---|:---|
| Morgan, Lewis & Bockius<br> c/o Suites 1902-09, 19th Floor, | ![LOGO](g204090gra01.jpg)  |
| Edinburgh Tower, The Landmark<br> 15 Queen's Road Central, Hong Kong | ![LOGO](g204090gra01.jpg)  |
| Direct: +852.3551.8500 |  |
| Fax: +852.3006.4346<br> www.morganlewis.com |  |
|  | WRITER'S DIRECT LINE |
|  | +852.3551.8690 |
|  | WRITER'S EMAIL |
|  | ning.zhang@morganlewis.com |

---

March 3, 2023

**Confidential** 

Ms. Sisi Cheng

Mr. Martin James

Mr. Bradley Ecker

Ms. Erin Purnell

Division of Corporation Finance

Office of Manufacturing

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

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| | |
|:---|:---|
| **Re:** | **Intchains Group Limited (CIK No. 1895597)**  |

---

**Registration Statement on Form F-1 (File No.333-265756)** 

Dear Ms. Cheng, Mr. James, Mr. Ecker and Ms. Purnell:

On behalf of our client, Intchains Group Limited, 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 comment contained in the Staff's letter dated March 1, 2023 on the Company's amendment No.7 to registration statement on Form F-1 filed on February 22, 2023.

Concurrently with the submission of this letter, the Company is filing herewith amendment No.8 registration statement on Form F-1 (the "**Amendment No.8**") via EDGAR to the Commission.

Abu Dhabi Almaty Astana Beijing Boston Brussels Century City Chicago Dallas Dubai Frankfurt Hartford Hong Kong Houston London Los Angeles Miami New York Orange County Paris Philadelphia Pittsburgh Princeton San Francisco Seattle Shanghai Silicon Valley Singapore Tokyo Washington, DC Wilmington

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The Staff's comment is repeated below in bold and is followed by the Company's response. We have included page reference in the Amendment No.8 where the language addressing a particular comment appears.

**<u>General</u>**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**1.** **Please disclose, wherever applicable, whether or not you directly mine crypto assets, hold crypto assets for investment, or convert crypto assets into fiat currency after receipt.** 

In response to the Staff's comment, the Company has revised the referenced disclosure on page 65 of the Amendment No.8.

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If you have any questions regarding the Amendment No.8, please contact the undersigned by phone at +852.3551.8690 or via e-mail at ning.zhang@morganlewis.com.

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| | |
|:---|:---|
| Very truly yours | Very truly yours |
| By: | /s/ Ning Zhang |
|  | Ning Zhang |
|  | Partner |

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cc: Qiang Ding, Chairman and Chief Executive Officer, Intchains Group Limited

Chaowei Yan, Chief Financial Officer, Intchains Group Limited

Mr. Howard Leung, Mazars USA LLP

Mr. Lawrence Venick, Loeb & Loeb LLP

Ms. Louise L. Liu, Morgan, Lewis & Bockius