# EDGAR Filing Document

**Accession Number:** 0001834253
**File Stem:** 0000000000-23-002220
**Filing Date:** 2023-3
**Character Count:** 5996
**Document Hash:** 1e36ff6913dd7c49e05c754dda4263b6
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002220.hdr.sgml**: 20230413

**ACCESSION NUMBER**: 0000000000-23-002220

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230306

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Smart Share Global Ltd
- **CENTRAL INDEX KEY:** 0001834253
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PERSONAL SERVICES [7200]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 6/F, 799 TIANSHAN W ROAD
- **STREET 2:** CHANGNING DISTRICT
- **CITY:** SHANGHAI
- **STATE:** F4
- **ZIP:** 200335
- **BUSINESS PHONE:** 86 21 6050 3535

**MAIL ADDRESS:**
- **STREET 1:** 6/F, 799 TIANSHAN W ROAD
- **STREET 2:** CHANGNING DISTRICT
- **CITY:** SHANGHAI
- **STATE:** F4
- **ZIP:** 200335
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001104659-22-050602

## Text-Extract

```

United States securities and exchange commission logo

                              March 6, 2023

       Mars Guangyuan Cai
       Chief Executive Officer
       Smart Share Global Ltd
       6th Floor, 799 Tianshan W Road
       Changning District, Shanghai 200335
       People's Republic of China

                                                        Re: Smart Share Global
Ltd
                                                            Form 20-F for the
Fiscal Year Ended December 31, 2021
                                                            Correspondence
Filed February 13, 2023
                                                            File No. 001-40298

       Dear Mars Guangyuan Cai:

               We have reviewed your February 13, 2023 response to our comment
letter and have the
       following comment. In our comment, we may ask you to provide us with
information so we may
       better understand your disclosure.

              Please respond to this comment 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
       comment applies to your facts and circumstances, please tell us why in
your response.

              After reviewing your response to this comment, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       February 1, 2023 letter.

       Correspondence filed February 13, 2023

       Introduction, page 1

   1.                                                   We note your response
to comment 1 and reissue in part. In future filings, please revise
                                                        your definition of
"China" and "PRC" to state that the legal and operation risks associated
                                                        with operating in China
also apply to operations in Hong Kong, as PRC regulations that
                                                        may not be currently
applicable to Hong Kong companies may become applicable given
                                                        the PRC's oversight of
that region.
 Mars Guangyuan Cai
Smart Share Global Ltd
March 6, 2023
Page 2

        You may contact Tony Watson at 202-551-3318 or Adam Phippen at
202-551-3336 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Kate Beukenkamp at 202-551-3861 or Dietrich King at 202-551-8071 with
any other
questions.

                                                          Sincerely,
FirstName LastNameMars Guangyuan Cai
                                                          Division of
Corporation Finance
Comapany NameSmart Share Global Ltd
                                                          Office of Trade &
Services
March 6, 2023 Page 2
cc:       Haiping Li
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 6, 2023

Mars Guangyuan Cai  
Chief Executive Officer  
Smart Share Global Ltd  
6th Floor, 799 Tianshan W Road  
Changning District, Shanghai 200335  
People's Republic of China

**Re: Smart Share Global Ltd  
Form 20-F for the Fiscal Year Ended December 31, 2021  
Correspondence Filed February 13, 2023  
File No. 001-40298**

Dear Mars Guangyuan Cai:

We have reviewed your February 13, 2023 response to our comment letter and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this comment 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 comment applies to your facts and circumstances, please tell us why in your response.

After reviewing your response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our February 1, 2023 letter.

Correspondence filed February 13, 2023

# Introduction, page 1

1. We note your response to comment 1 and reissue in part. In future filings, please revise your definition of 'China' and 'PRC' to state that the legal and operation risks associated with operating in China also apply to operations in Hong Kong, as PRC regulations that may not be currently applicable to Hong Kong companies may become applicable given the PRC's oversight of that region.

Mars Guangyuan Cai
Smart Share Global Ltd
March 6, 2023
Page 2

You may contact Tony Watson at 202-551-3318 or Adam Phippen at 202-551-3336 if you have questions regarding comments on the financial statements and related matters. Please contact Kate Beukenkamp at 202-551-3861 or Dietrich King at 202-551-8071 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Trade & Services

cc: Haiping Li