# EDGAR Filing Document

**Accession Number:** 0001809587
**File Stem:** 0000000000-25-007549
**Filing Date:** 2025-7
**Character Count:** 3154
**Document Hash:** 0005422a28b8262c75cd79261774e569
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007549.hdr.sgml**: 20250922

**ACCESSION NUMBER**: 0000000000-25-007549

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250717

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** KE Holdings Inc.
- **CENTRAL INDEX KEY:** 0001809587
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE AGENTS & MANAGERS (FOR OTHERS) [6531]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-39436

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** ORIENTAL ELECTRONIC TECHNOLOGY BUILDING
- **STREET 2:** NO. 2 CHUANGYE ROAD, HAIDIAN DISTRICT
- **CITY:** BEIJING
- **PROVINCE COUNTRY:** F4
- **ZIP:** 100086
- **BUSINESS PHONE:** 861058104689

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** ORIENTAL ELECTRONIC TECHNOLOGY BUILDING
- **STREET 2:** NO. 2 CHUANGYE ROAD, HAIDIAN DISTRICT
- **CITY:** BEIJING
- **PROVINCE COUNTRY:** F4
- **ZIP:** 100086
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001410578-25-000783

## Text-Extract

```

                                                           July 17, 2025

XU Tao
Chief Financial Officer
KE Holdings Inc.
Oriental Electronic Technology Building
No. 2 Chuangye Road, Haidian District
Beijing 100086
People   s Republic of China

       Re: KE Holdings Inc.
           Form 20-F for the fiscal year ended December 31, 2024
           Response dated July 10, 2025
           File No. 001-39436
Dear XU Tao:

       We have reviewed your July 10, 2025 response to our comment letter and
have the
following comment.

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

       After reviewing your response to this letter, we may have additional
comments.
Unless we note otherwise, any references to prior comments are to comments in
our June 25,
2025 letter.

Form 20-F for the fiscal year ended December 31, 2024
Notes to Consolidated Financial Statements
2. Significant Accounting Policies, page F-20

1.     We note your response to our prior comment 2, which clarifies the nature
of the line
       item for customer deposits payable. Please confirm you will also
disclose the nature of
       this line item in future filings.
 July 17, 2025
Page 2

       Please contact Howard Efron at 202-551-3439 or Jennifer Monick at
202-551-3295 if
you have questions regarding comments on the financial statements and related
matters.

                                                        Sincerely,

                                                        Division of Corporation
Finance
                                                        Office of Real Estate &
Construction
cc:   Haiping Li

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._