# EDGAR Filing Document

**Accession Number:** 0001795589
**File Stem:** 0000000000-23-000898
**Filing Date:** 2023-1
**Character Count:** 7829
**Document Hash:** a962ec342d41f7fe5171b14028ff4c06
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000898.hdr.sgml**: 20230316

**ACCESSION NUMBER**: 0000000000-23-000898

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230126

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Kingsoft Cloud Holdings Ltd
- **CENTRAL INDEX KEY:** 0001795589
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PREPACKAGED SOFTWARE [7372]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** KINGSOFT TOWER
- **STREET 2:** NO. 33 XIAO YING WEST ROAD
- **CITY:** HAIDIAN DISTRICT, BEIJING
- **STATE:** F4
- **ZIP:** 00000
- **BUSINESS PHONE:** 86 10 8232 5655

**MAIL ADDRESS:**
- **STREET 1:** KINGSOFT TOWER
- **STREET 2:** NO. 33 XIAO YING WEST ROAD
- **CITY:** HAIDIAN DISTRICT, BEIJING
- **STATE:** F4
- **ZIP:** 00000

## Text-Extract

```

United States securities and exchange commission logo

                              January 26, 2023

       Haijian He
       Chief Financial Officer
       Kingsoft Cloud Holdings Limited
       Building E, Xiaomi Science and Technology Park
       No. 33 Xierqi Middle Road
       Haidian District, Beijing, 100085
       People   s Republic of China

                                                        Re: Kingsoft Cloud
Holdings Limited
                                                            Form 20-F for the
Fiscal Year Ended December 31, 2021
                                                            Response dated
December 16, 2022
                                                            File No. 001-39278

       Dear Haijian He:

              We have reviewed your December 16, 2022 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
       November 9, 2022 letter.

       Form 20-F for the Fiscal Year Ended December 31, 2021

       Item 3 Key Information
       3. D. Risk Factors, page 1

   1.                                                   We note your response
to prior comment 1. Please expand your disclosure here to state
                                                        that recent statements
by China   s government, such as those related to the use of variable
                                                        interest entities
(VIEs) and data security or anti-monopoly concerns, have or may impact
                                                        the company   s ability
to conduct its business, accept foreign investments, or list on a U.S.
                                                        or other foreign
exchange.
 Haijian He
Kingsoft Cloud Holdings Limited
January 26, 2023
Page 2

2.    We note your response to prior comment 4. Please clearly state in a
summary of risk
      factors bullet point the risks related to obtaining any permissions or
approvals required to
      be obtained from Chinese authorities to (i) operate your business and
(ii) offer the
      securities being registered to foreign investors. Include a specific
cross-reference to a
      more detailed risk factor discussion. Additionally, with a view toward
revised disclosure,
      please clarify in your prospectus summary that you relied on the opinion
of counsel to
      conclude that you have obtained all necessary permissions and approvals
to operate
      your business and to offer the securities being registered to foreign
investors.
        You may contact Inessa Kessman, Senior Staff Accountant at 202-551-3371
or Robert
Littlepage, Accounting Branch Chief, at 202-551-3361 if you have questions
regarding
comments on the financial statements and related matters. Please contact
Alexandra
Barone, Staff Attorney at 202-551-8816 or Mitchell Austin, Staff Attorney, at
at 202-551-
3574 with any other questions.

                                                            Sincerely,
FirstName LastNameHaijian He
                                                            Division of
Corporation Finance
Comapany NameKingsoft Cloud Holdings Limited
                                                            Office of
Technology
January 26, 2023 Page 2
cc:       Ran Li, Esq.
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

January 26, 2023

Haijian He  
Chief Financial Officer  
Kingsoft Cloud Holdings Limited  
Building E, Xiaomi Science and Technology Park  
No. 33 Xierqi Middle Road  
Haidian District, Beijing, 100085  
People's Republic of China

**Re: Kingsoft Cloud Holdings Limited  
Form 20-F for the Fiscal Year Ended December 31, 2021  
Response dated December 16, 2022  
File No. 001-39278**

Dear Haijian He:

We have reviewed your December 16, 2022 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 November 9, 2022 letter.

Form 20-F for the Fiscal Year Ended December 31, 2021

Item 3 Key Information

3. D. Risk Factors, page 1

1. We note your response to prior comment 1. Please expand your disclosure here to state that recent statements by China’s government, such as those related to the use of variable interest entities (VIEs) and data security or anti-monopoly concerns, have or may impact the company’s ability to conduct its business, accept foreign investments, or list on a U.S. or other foreign exchange.

Haijian He  
Kingsoft Cloud Holdings Limited  
January 26, 2023  
Page 2

2. We note your response to prior comment 4. Please clearly state in a summary of risk factors bullet point the risks related to obtaining any permissions or approvals required to be obtained from Chinese authorities to (i) operate your business and (ii) offer the securities being registered to foreign investors. Include a specific cross-reference to a more detailed risk factor discussion. Additionally, with a view toward revised disclosure, please clarify in your prospectus summary that you relied on the opinion of counsel to conclude that you have obtained all necessary permissions and approvals to operate your business and to offer the securities being registered to foreign investors.

You may contact Inessa Kessman, Senior Staff Accountant at 202-551-3371 or Robert Littlepage, Accounting Branch Chief, at 202-551-3361 if you have questions regarding comments on the financial statements and related matters. Please contact Alexandra Barone, Staff Attorney at 202-551-8816 or Mitchell Austin, Staff Attorney, at 202-551-3574 with any other questions.

Sincerely,

Division of Corporation Finance Office of Technology

cc: Ran Li, Esq.