<SEC-DOCUMENT>0001193125-20-227889.txt : 20200924
<SEC-HEADER>0001193125-20-227889.hdr.sgml : 20200924
<ACCEPTANCE-DATETIME>20200824112913
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-20-227889
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20200824

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			XPENG INC.
		CENTRAL INDEX KEY:			0001810997
		STANDARD INDUSTRIAL CLASSIFICATION:	MOTOR VEHICLES & PASSENGER CAR BODIES [3711]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		NO. 8 SONGGANG ROAD, CHANGXING STREET
		STREET 2:		CENCUN, TIANHE DISTRICT
		CITY:			GUANGZHOU, GUANGDONG
		STATE:			J0
		ZIP:			510640
		BUSINESS PHONE:		86-020-6680-6680

	MAIL ADDRESS:	
		STREET 1:		NO. 8 SONGGANG ROAD, CHANGXING STREET
		STREET 2:		CENCUN, TIANHE DISTRICT
		CITY:			GUANGZHOU, GUANGDONG
		STATE:			J0
		ZIP:			510640
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<TITLE>COMPANY ACCELERATION REQUEST</TITLE>
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>XPeng Inc. </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">No.&nbsp;8 Songgang Road, Changxing Street </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Cencun, Tianhe District, Guangzhou </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Guangdong 510640 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">People&#146;s
Republic of China </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">August&nbsp;24, 2020 </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>VIA EDGAR </U></B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office of Manufacturing </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">U.S. Securities and Exchange
Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Mail Stop 4561 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549 </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD VALIGN="top">Attention:</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top">Mr.&nbsp;John Cash, Accounting Branch Chief</TD></TR>
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<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top">Mr.&nbsp;Kevin Stertzel, Senior Staff Accountant</TD></TR>
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<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top">Mr.&nbsp;Jay Ingram, Legal Branch Chief</TD></TR>
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<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top">Mr. Geoff Kruczek, Attorney</TD></TR>
</TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD VALIGN="top"><B>Re:</B></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><B>XPeng Inc.</B></TD></TR>
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<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><B>Registration Statement on Form <FONT STYLE="white-space:nowrap">F-1,</FONT> as amended (File Number: <FONT STYLE="white-space:nowrap">333-242283)</FONT></B></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><B>Registration Statement on Form <FONT STYLE="white-space:nowrap">8-A,</FONT> as amended (File Number: <FONT STYLE="white-space:nowrap">001-39466)</FONT></B></TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Pursuant to Rule 461 of Regulation C (&#147;Rule 461&#148;) promulgated under the Securities Act of 1933, as amended, XPeng Inc. (the
&#147;Company&#148;) hereby requests that the effectiveness of the above-referenced Registration Statement on Form <FONT STYLE="white-space:nowrap">F-1</FONT> (the <FONT STYLE="white-space:nowrap">&#147;F-1</FONT> Registration Statement&#148;) be
accelerated to, and that the <FONT STYLE="white-space:nowrap">F-1</FONT> Registration Statement become effective at, 4:00 P.M., Eastern Daylight Time on August&nbsp;26, 2020, or as soon as practicable thereafter. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Company also requests that the Registration Statement on Form <FONT STYLE="white-space:nowrap">8-A,</FONT> as amended (File Number: <FONT
STYLE="white-space:nowrap">001-39466),</FONT> under the Securities Exchange Act of 1934, as amended, covering the American depositary shares representing Class&nbsp;A ordinary shares of the Company (the &#147;Registration Statement on Form <FONT
STYLE="white-space:nowrap">8-A,&#148;</FONT> together with the <FONT STYLE="white-space:nowrap">F-1</FONT> Registration Statement, the &#147;Registration Statements&#148;), be declared effective concurrently with the
<FONT STYLE="white-space:nowrap">F-1</FONT> Registration Statement. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">If there is any change in the acceleration request set forth above,
the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration of the effectiveness of the Registration Statements in accordance with Rule 461. Such request may be made by an executive
officer of the Company or by any attorney from the Company&#146;s U.S. counsel, Simpson Thacher&nbsp;&amp; Bartlett LLP. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Company
understands that Credit Suisse Securities (USA) LLC, J.P. Morgan Securities LLC and BofA Securities, Inc., on behalf of the prospective underwriters of the offering, have joined in this request in a separate letter delivered to you today. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">[<I>Signature page follows</I>] </P>
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<TD VALIGN="top" COLSPAN="3"> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Very truly yours,</P>
<P STYLE="font-size:24pt; margin-top:0pt; margin-bottom:0pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>XPENG INC.</B></P></TD></TR>
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<TD HEIGHT="16" COLSPAN="2"></TD></TR>
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<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">By:</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Xiaopeng He</P></TD></TR>
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<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Name:</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">Xiaopeng He</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Title:</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">Chairman and Chief Executive Officer</TD></TR>
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