# EDGAR Filing Document

**Accession Number:** 0001862044
**File Stem:** 0000000000-23-002638
**Filing Date:** 2023-3
**Character Count:** 10397
**Document Hash:** 4d2d0a01d2c1b09cf84b5cacae41e8a9
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002638.hdr.sgml**: 20240116

**ACCESSION NUMBER**: 0000000000-23-002638

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230316

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ZKH Group Ltd
- **CENTRAL INDEX KEY:** 0001862044
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-BUILDING MATERIALS, HARDWARE, GARDEN SUPPLY [5200]
- **ORGANIZATION NAME:** 07 Trade & Services
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 7/F, TOWER 4, LIBAO PLAZA
- **STREET 2:** NO. 36 SHENBIN ROAD, MINHANG DISTRICT
- **CITY:** SHANGHAI
- **STATE:** F4
- **ZIP:** 201106
- **BUSINESS PHONE:** 86 21 50809696

**MAIL ADDRESS:**
- **STREET 1:** 7/F, TOWER 4, LIBAO PLAZA
- **STREET 2:** NO. 36 SHENBIN ROAD, MINHANG DISTRICT
- **CITY:** SHANGHAI
- **STATE:** F4
- **ZIP:** 201106
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001104659-22-040104

## Text-Extract

```

United States securities and exchange commission logo

                              March 16, 2023

       Long Chen
       Chief Executive Officer
       ZKH Group Limited
       7/F, Tower 4, Libao Plaza, No. 36 Shenbin Road
       Minhang District, Shanghai 201106
       People   s Republic of China

                                                        Re: ZKH Group Limited
                                                            Registration
Statement on Form F-1
                                                            Filed March 7, 2023
                                                            File No. 333-270316

       Dear Long Chen:

             We have reviewed your amended registration statement 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 this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Registration Statement on Form F-1

       Cover Page

   1.                                                   We note your disclosure
that you will be a controlled company following the offering.
                                                        Please disclose, if
true, that Mr. Long Chen will have the ability to determine all matters
                                                        requiring approval by
stockholders.
       Permissions Required from the PRC Authorities for Our Operations, page 8

   2.                                                   We note your revised
disclosure on page 29 regarding the algorithmic recommendation
                                                        provisions. Please
include comparable disclosure in your prospectus summary. We also
                                                        note your revised
disclosure on page 33 regarding your use of a parcel of land in Taicang,
                                                        Jiangsu Province.
Please revise your disclosure in this section where you discuss
 Long Chen
ZKH Group Limited
March 16, 2023
Page 2
      that certain leasehold interests in your leased properties have not been
registered with the
      competent PRC government authorities to address the factory in Taicang.
Permissions Required from the PRC Authorities for This Offering, page 10

3.    We note your disclosure regarding the new Trial Measures and that, after
March 31,
      2023, domestic enterprises that have submitted valid applications for
overseas offerings
      and listing but have not obtained the approval from relevant overseas
regulatory authority
      or overseas stock exchange shall complete filings with the CSRC prior to
their overseas
      offering and listings. Please revise to clarify what filings are required
and whether
      approval is required prior to completing and overseas offering and
listing. Additionally,
      please discuss the consequences (i.e. fines, sanctions, etc.) if a
company does not comply
      with the Trial Measures.
The Offering, page 15

4.    We note your revised capital structure will include Class B shares.
Please revise this
      section to discuss the disparate voting rights of the Class A and Class B
shares as well as
      the conversion rights of the Class B shares.
Risk Factors
Our post-offering memorandum and articles of association and the deposit
agreement provide...,
page 79

5.    We note that your post-offering memorandum and articles of association
and deposit
      agreement will include exclusive forum provisions. Please include
comparable disclosure
      regarding your post-offering memorandum and articles of association in
your Description
      of Share Capital Section beginning on page 186. In all places where you
discuss the
      provision, revise to clarify whether the provision applies to claims
arising under both the
      Securities Act and the Exchange Act. In this regard, we note your
disclosure on page 79
      only addresses the Securities Act, and your disclosure on page 208 does
not address the
      applicability under either law. Ensure the applicability of these
provisions under each law
      is clear in your post-offering memorandum and articles of association and
deposit
      agreement when filed.
       Please contact Taylor Beech at 202-551-4515 or Donald Field at
202-551-3680 with any
questions.

                                                            Sincerely,
FirstName LastNameLong Chen
                                                            Division of
Corporation Finance
Comapany NameZKH Group Limited
                                                            Office of Trade &
Services
March 16, 2023 Page 2
cc:       Brian V. Breheny, 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

March 16, 2023

Long Chen  
Chief Executive Officer  
ZKH Group Limited  
7/F, Tower 4, Libao Plaza, No. 36 Shenbin Road  
Minhang District, Shanghai 201106  
People's Republic of China

**Re: ZKH Group Limited  
Registration Statement on Form F-1  
Filed March 7, 2023  
File No. 333-270316**

Dear Long Chen:

We have reviewed your amended registration statement 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 this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.

After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments.

# Registration Statement on Form F-1

# Cover Page

1. We note your disclosure that you will be a controlled company following the offering. Please disclose, if true, that Mr. Long Chen will have the ability to determine all matters requiring approval by stockholders.

# Permissions Required from the PRC Authorities for Our Operations, page 8

2. We note your revised disclosure on page 29 regarding the algorithmic recommendation provisions. Please include comparable disclosure in your prospectus summary. We also note your revised disclosure on page 33 regarding your use of a parcel of land in Taicang, Jiangsu Province. Please revise your disclosure in this section where you discuss

Long Chen  
ZKH Group Limited  
March 16, 2023  
Page 2

that certain leasehold interests in your leased properties have not been registered with the competent PRC government authorities to address the factory in Taicang.

# Permissions Required from the PRC Authorities for This Offering, page 10

3. We note your disclosure regarding the new Trial Measures and that, after March 31, 2023, domestic enterprises that have submitted valid applications for overseas offerings and listing but have not obtained the approval from relevant overseas regulatory authority or overseas stock exchange shall complete filings with the CSRC prior to their overseas offering and listings. Please revise to clarify what filings are required and whether approval is required prior to completing and overseas offering and listing. Additionally, please discuss the consequences (i.e. fines, sanctions, etc.) if a company does not comply with the Trial Measures.

# The Offering, page 15

4. We note your revised capital structure will include Class B shares. Please revise this section to discuss the disparate voting rights of the Class A and Class B shares as well as the conversion rights of the Class B shares.

# Risk Factors

# Our post-offering memorandum and articles of association and the deposit agreement provide...  
page 79

5. We note that your post-offering memorandum and articles of association and deposit agreement will include exclusive forum provisions. Please include comparable disclosure regarding your post-offering memorandum and articles of association in your Description of Share Capital Section beginning on page 186. In all places where you discuss the provision, revise to clarify whether the provision applies to claims arising under both the Securities Act and the Exchange Act. In this regard, we note your disclosure on page 79 only addresses the Securities Act, and your disclosure on page 208 does not address the applicability under either law. Ensure the applicability of these provisions under each law is clear in your post-offering memorandum and articles of association and deposit agreement when filed.

Please contact Taylor Beech at 202-551-4515 or Donald Field at 202-551-3680 with any questions.

Sincerely,

Division of Corporation Finance

cc: Brian V. Breheny, Esq.