# EDGAR Filing Document

**Accession Number:** 0001712178
**File Stem:** 0000000000-23-002779
**Filing Date:** 2023-3
**Character Count:** 5810
**Document Hash:** 1cf180f9a4350daa2dd4246c1b030f87
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002779.hdr.sgml**: 20230518

**ACCESSION NUMBER**: 0000000000-23-002779

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230320

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** NaaS Technology Inc.
- **CENTRAL INDEX KEY:** 0001712178
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-RETAIL STORES, NEC [5990]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9

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

**BUSINESS ADDRESS:**
- **STREET 1:** NEWLINK CENTER, AREA G, BLDG. 7,HUITONG
- **STREET 2:** TIMES SQUARE, NO.1 YAOJIAYUAN SOUTH RD,
- **CITY:** CHAOYANG DISTRICT, BEIJING
- **STATE:** F4
- **ZIP:** 100024
- **BUSINESS PHONE:** 861085511066

**MAIL ADDRESS:**
- **STREET 1:** NEWLINK CENTER, AREA G, BLDG. 7,HUITONG
- **STREET 2:** TIMES SQUARE, NO.1 YAOJIAYUAN SOUTH RD,
- **CITY:** CHAOYANG DISTRICT, BEIJING
- **STATE:** F4
- **ZIP:** 100024

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** RISE Education Cayman Ltd
- **DATE OF NAME CHANGE:** 20170718
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001193125-22-150252

## Text-Extract

```

United States securities and exchange commission logo

                             March 20, 2023

       Alex Wu
       Chief Financial Officer
       NaaS Technology Inc.
       Newlink Center, Area G, Building 7
       Huitong Times Square
       No.1 Yaojiayuan South Road, Chaoyang District
       Beijing, 100024, The People's Republic of China

                                                        Re: NaaS Technology
Inc.
                                                            Shell Company
Report on Form 20-F
                                                            Response Dated
February 14, 2023
                                                            File No. 001-38235

       Dear Alex Wu:

              We have reviewed your March 8, 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
       February 27, 2023 letter.

       Shell Company Report on Form 20-F Filed June 16, 2022

       Dada Auto Inc.
       Combined Statements of Loss and Other Comprehensive Loss, page F-49

   1.                                                   We note your response
to comment 1. In future filings, please revise your results of
                                                        operations discussion
in MD&A to quantify the amounts of incentives in excess of related
                                                        revenues that were
reclassified to selling and marketing expenses for the periods presented
                                                        and discuss the
underlying reasons for changes, if material.
              You may contact Stephen Kim at 202-551-3291 or Lyn Shenk at
202-551-3380 if you
       have questions regarding comments on the financial statements and
related matters.
 Alex Wu
NaaS Technology Inc.
March 20, 2023
Page 2

FirstName LastNameAlex Wu           Sincerely,
Comapany NameNaaS Technology Inc.
                                    Division of Corporation Finance
March 20, 2023 Page 2               Office of Trade & Services
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 20, 2023

Alex Wu  
Chief Financial Officer  
NaaS Technology Inc.  
Newlink Center, Area G, Building 7  
Huitong Times Square  
No.1 Yaojiayuan South Road, Chaoyang District  
Beijing, 100024, The People's Republic of China

**Re: NaaS Technology Inc.  
Shell Company Report on Form 20-F  
Response Dated February 14, 2023  
File No. 001-38235**

Dear Alex Wu:

We have reviewed your March 8, 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 February 27, 2023 letter.

Shell Company Report on Form 20-F Filed June 16, 2022

Dada Auto Inc.

Combined Statements of Loss and Other Comprehensive Loss, page F-49

1. We note your response to comment 1. In future filings, please revise your results of operations discussion in MD&A to quantify the amounts of incentives in excess of related revenues that were reclassified to selling and marketing expenses for the periods presented and discuss the underlying reasons for changes, if material.

You may contact Stephen Kim at 202-551-3291 or Lyn Shenk at 202-551-3380 if you have questions regarding comments on the financial statements and related matters.

Alex Wu
NaaS Technology Inc.
March 20, 2023
Page 2

Sincerely,

Division of Corporation Finance
Office of Trade & Services