# EDGAR Filing Document

**Accession Number:** 0001834253
**File Stem:** 0000000000-23-001038
**Filing Date:** 2023-2
**Character Count:** 10165
**Document Hash:** 1165b49b9a14a5c720e8d31687691b81
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001038.hdr.sgml**: 20230413

**ACCESSION NUMBER**: 0000000000-23-001038

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230201

**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

                            February 1, 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 January 17, 2023
                                                            File No. 001-40298

       Dear Mars Guangyuan Cai:

              We have reviewed your January 17, 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
       December 19, 2022 letter.

       Correspondence filed January 17, 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 operational risks
                                                        associated with
operating in China also apply to operations in Hong Kong. We note your
                                                        response that you do
not have any business operations in Hong Kong but that legal and
                                                        operational risks
associated with operating in China also apply to operations in Hong
                                                        Kong, generally. We
also note that Smart Share International Limited is a wholly-owned
                                                        Hong Kong subsidiary,
which directly owns your PRC subsidiaries.
 Mars Guangyuan Cai
Smart Share Global Ltd
February 1, 2023
Page 2
      Additionally, in future filings, please revise your definition of Smart
Share International
      Limited to state that this entity directly owns your PRC subsidiaries,
Zhixiang Investment
      WFOE, Zhicheng WFOE and Zhixiang WFOE.
Item 3. Key Information
Our Holding Company Structure and Contractual Arrangements with the VIE, page 4

2.    We note your response to comment 7 and reissue in part. In future
filings, please revise
      your disclosure on page 4 to expand your discussion to briefly describe
all contracts and
      arrangements through which you claim to have economic rights and exercise
control that
      results in consolidating of the VIE's operations and financial results
into your financial
      statements. We note your cross-reference to Item 4. and detailed
discussion and disclosure
      on pages 100-101.
3.    We note your response to comment 8, including that this "other VIE" has
no significant
      operations and that you plan to terminate this entity. In future filings,
please revise your
      disclosure here and elsewhere throughout your Form 20-F, including your
corporate
      structure diagram, to reflect the existence of this VIE by name and
including disclosure of
      any contractual arrangements through which you claim to have economic
rights and
      exercise control that results in the consolidation of this VIE's
operations into your
      financial statements as well as discussion regarding the termination of
this VIE.
D. Risk Factors
Summary of Risk Factors, page 18

4.    We note your response to comment 14, including the proposed revisions to
page 18 and
      your Summary of Risk Factors. In future filings, please revise your
summary of risk
      factors further to include a specific page number within each
cross-reference to each
      relevant individual detailed risk factor.
       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
February 1, 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

February 1, 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 January 17, 2023  
File No. 001-40298**

Dear Mars Guangyuan Cai:

We have reviewed your January 17, 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 December 19, 2022 letter.

Correspondence filed January 17, 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 operational risks associated with operating in China also apply to operations in Hong Kong. We note your response that you do not have any business operations in Hong Kong but that legal and operational risks associated with operating in China also apply to operations in Hong Kong, generally. We also note that Smart Share International Limited is a wholly-owned Hong Kong subsidiary, which directly owns your PRC subsidiaries.

Mars Guangyuan Cai
Smart Share Global Ltd
February 1, 2023
Page 2

Additionally, in future filings, please revise your definition of Smart Share International Limited to state that this entity directly owns your PRC subsidiaries, Zhixiang Investment WFOE, Zhicheng WFOE and Zhixiang WFOE.

# Item 3. Key Information

# Our Holding Company Structure and Contractual Arrangements with the VIE, page 4

2. We note your response to comment 7 and reissue in part. In future filings, please revise your disclosure on page 4 to expand your discussion to briefly describe all contracts and arrangements through which you claim to have economic rights and exercise control that results in consolidating of the VIE's operations and financial results into your financial statements. We note your cross-reference to Item 4. and detailed discussion and disclosure on pages 100-101.

3. We note your response to comment 8, including that this "other VIE" has no significant operations and that you plan to terminate this entity. In future filings, please revise your disclosure here and elsewhere throughout your Form 20-F, including your corporate structure diagram, to reflect the existence of this VIE by name and including disclosure of any contractual arrangements through which you claim to have economic rights and exercise control that results in the consolidation of this VIE's operations into your financial statements as well as discussion regarding the termination of this VIE.

# D. Risk Factors

# Summary of Risk Factors, page 18

4. We note your response to comment 14, including the proposed revisions to page 18 and your Summary of Risk Factors. In future filings, please revise your summary of risk factors further to include a specific page number within each cross-reference to each relevant individual detailed risk factor.

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