# EDGAR Filing Document

**Accession Number:** 0001815021
**File Stem:** 0001193125-23-072576
**Filing Date:** 2023-3
**Character Count:** 3606
**Document Hash:** c67a4afe3267a88eb1ce3ad280141cc6
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-072576.hdr.sgml**: 20230418

**ACCESSION NUMBER**: 0001193125-23-072576

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230316

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Boqii Holding Ltd
- **CENTRAL INDEX KEY:** 0001815021
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-RETAIL STORES, NEC [5990]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 0331

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

**BUSINESS ADDRESS:**
- **STREET 1:** FLOOR 6, BUILDING 1, NO. 399
- **STREET 2:** SHENGXIA ROAD
- **CITY:** PUDONG NEW DISTRICT, SHANGHAI
- **STATE:** F4
- **ZIP:** 201203
- **BUSINESS PHONE:** 86-21-6109-6226

**MAIL ADDRESS:**
- **STREET 1:** FLOOR 6, BUILDING 1, NO. 399
- **STREET 2:** SHENGXIA ROAD
- **CITY:** PUDONG NEW DISTRICT, SHANGHAI
- **STATE:** F4
- **ZIP:** 201203

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| | | |
|:---|:---|:---|
| ![LOGO](g483434g0316103114907.jpg)  | Davis Polk & Wardwell<br> Hong Kong Solicitors<br> The Hong Kong Club Building <br>3A Chater Road <br>Hong Kong<br> davispolk.com |  |
|  | **Resident Hong Kong Partners** |  |
|  | Yang Chu \*\*<br> James C. Lin \*<br> Gerhard Radtke \* <br>Martin Rogers \*\* | Miranda So \*<br> James Wadham \*\*<br> Xuelin Wang \* |
|  | Hong Kong Solicitors<br> \* Also Admitted in New York<br> \*\* Also Admitted in England and Wales | Hong Kong Solicitors<br> \* Also Admitted in New York<br> \*\* Also Admitted in England and Wales |

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March 16, 2022

Re: Boqii Holding Ltd

Form 20-F for the Fiscal Year Ended March 31, 2022

Filed July 27, 2022

File No. 1-39547

**Confidential** 

Mr. Tony Watson

Mr. Adam Phippen

Office of Trade & Services

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Dear Mr. Tony Watson and Mr. Adam Phippen:

On behalf of Boqii Holding Limited (the "**Company**"), we are responding to the comment from the staff (the "**Staff**") of the Securities and Exchange Commission contained in its letter dated February 13, 2023, relating to the Company's Form 20-F for the fiscal year ended March 31, 2022 filed on July 27, 2022 (the "**Form 20-F**"). The Staff's comment is repeated below in bold, followed by the Company's response to such comment.

\* \* \* \*

<u>Form 20-F for the Fiscal Year Ended March 31, 2022</u> 

<u>Item 19. Exhibits</u> 

<u>Exhibits 12.1 and 12.2, page 145</u> 

**1.** **Please include paragraph 4(b) and the introductory language in paragraph 4 referring to internal control over financial reporting as the transition period that allows these omissions is over. Refer to Exchange Act Rule 13a-14(a) and Item 601(b)(31) of Regulation S-K.** 

In response to the Staff's comment, Company has filed an amendment to the Form 20-F which includes the revised officers' certifications. This amendment includes only the cover page, explanatory note, signature page and the revised officers' certifications. Because no financial statements are included with this amendment, paragraph 3 of the Section 302 certifications has been omitted.

\* \* \* \*

------

If you have any questions regarding this letter, please contact Li He at +852 2533-3306 (<u>li.he@davispolk.com</u>) or Kevin Zhang at +852 2533-3384 (<u>kevin.zhang@davispolk.com</u>). Thank you again for your time and attention.

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| |
|:---|
| Yours sincerely, |
| /s/ Li He |
| Li He |

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cc: Ms. Yingzhi (Lisa) Tang (<u>lisa@boqii.com</u>), Co-Chief Executive Officer, Chief Financial Officer and Director

**Boqii Holding Limited**