<SEC-DOCUMENT>0001104659-23-104738.txt : 20240319
<SEC-HEADER>0001104659-23-104738.hdr.sgml : 20240319
<ACCEPTANCE-DATETIME>20230928160105
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-23-104738
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230928

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VNET Group, Inc.
		CENTRAL INDEX KEY:			0001508475
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370]
		ORGANIZATION NAME:           	06 Technology
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		GUANJIE BUILDING, SOUTHEAST 1ST FLOOR
		STREET 2:		10# JIUXIANQIAO EAST ROAD
		CITY:			Beijing
		STATE:			F4
		ZIP:			100016
		BUSINESS PHONE:		(86 10) 8456-2121

	MAIL ADDRESS:	
		STREET 1:		GUANJIE BUILDING, SOUTHEAST 1ST FLOOR
		STREET 2:		10# JIUXIANQIAO EAST ROAD
		CITY:			Beijing
		STATE:			F4
		ZIP:			100016

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	21Vianet Group, Inc.
		DATE OF NAME CHANGE:	20110406

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	21 Vianet Group, Inc.
		DATE OF NAME CHANGE:	20101221
</SEC-HEADER>
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>VNET Group, Inc.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Guanjie Building Southeast 1st Floor</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">10# Jiuxianqiao East Road</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Chaoyang District, Beijing, 100016</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">People&rsquo;s Republic of China</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt 0pt 0">September 28, 2023</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>VIA EDGAR</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Disclosure Review Program</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in; text-align: left">Attn:</TD><TD STYLE="text-align: justify">Mr. Austin Pattan</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.05pt 0pt 0; text-indent: 0.5in">Ms. Jennifer Gowetski</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">Re:</TD><TD STYLE="text-align: justify"><B>VNET Group, Inc. (the &ldquo;Company&rdquo;)</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B>Responses to the Staff&rsquo;s Comment
Letter Dated September 18, 2023</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B>File No. 001-35126</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 324.45pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Dear Mr. Pattan and Ms. Gowetski:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">This letter sets forth the
Company&rsquo;s responses to the comments of the staff (the &ldquo;<B><I>Staff</I></B>&rdquo;) of the Securities and Exchange Commission
(the &ldquo;<B><I>Commission</I></B>&rdquo;) contained in the letter dated September 18, 2023 (the &ldquo;<B><I>Comment Letter</I></B>&rdquo;)
on Form 20-F for the fiscal year ended December 31, 2022 publicly filed with the Commission on April 26, 2023 (the &ldquo;<B><I>Form 20-F</I></B>&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Staff&rsquo;s comments
are repeated below in bold and are followed by the Company&rsquo;s responses. Capitalized terms used but not defined herein are used herein
as defined in the Form 20-F. The Company respectfully advises the Staff that where the Company proposes to add or revise disclosure to
its future filings on Form 20-F in response to the Staff&rsquo;s comments, the changes to be made will be subject to relevant factual
updates.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Form 20-F for the Fiscal Year Ended December
31, 2022</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Item 16I. Disclosure Regarding Foreign Jurisdictions
that Prevent Inspections, page 156</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>1.</B></TD><TD STYLE="text-align: justify"><B>We note your statement that you reviewed your register of members and public filings made by beneficial
owners of your securities in connection with your required submission under paragraph (a). Please supplementally describe any additional
materials that were reviewed and tell us whether you relied upon any legal opinions or third party certifications such as affidavits as
the basis for your submission. In your response, please provide a similarly detailed discussion of the materials reviewed and legal opinions
or third party certifications relied upon in connection with the required disclosures under paragraphs (b)(2) and (3).</B></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">In connection with the required
submission under paragraphs (a), (b)(2) and (b)(3) of Item 16I, the Company respectfully submits that it has not relied upon any legal
opinions or third party certifications such as affidavits as the basis of its submission. The Company believes its reliance on the beneficial
ownership reports filed by the Company&rsquo;s major shareholders is reasonable and sufficient because such major shareholders are legally
obligated to file beneficial ownership schedules with the Commission. Based on the examination of the Company&rsquo;s register of members
and public filings made by beneficial owners of the Company&rsquo;s securities, the Company has disclosed in its submission under paragraph
(a) of Item 16I on Form 6-K furnished to the Commission on April 26, 2023, that, to the Company&rsquo;s best knowledge, other than Mr.
Sheng Chen, FIL Limited and its affiliates (collectively, the &ldquo;<B><I>FIL Entities</I></B>&rdquo;), Samarra Company Limited and its
affiliates (collectively, the &ldquo;<B><I>Samarra Entities</I></B>&rdquo;), Vector Holdco Pte. Ltd. and its affiliates (collectively,
the &ldquo;<B><I>Vector Entities</I></B>&rdquo;), Tuspark Innovation Venture Limited and its affiliates (collectively, the &ldquo;<B><I>Tuspark
Entities</I></B>&rdquo;), TT International Asset Management Ltd and its affiliates (collectively, the &ldquo;<B><I>TT International Entities</I></B>&rdquo;)
and GIC Private Limited, no shareholder beneficially owned 5% or more of the Company&rsquo;s total outstanding ordinary shares and voting
power as of February 28, 2023 (the most recent practicable date disclosed in Form 20-F).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">As of February 28, 2023, Mr. Sheng Chen, the chairman of the board of directors of the Company, beneficially
owned 3.4% of the Company&rsquo;s total issued and outstanding ordinary shares and held 24.5% of the Company&rsquo;s aggregate voting
power. Mr. Sheng Chen is a natural person not affiliated with any foreign governmental entities.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">Based upon the Company&rsquo;s register of members and a Schedule 13G filed by FIL Entities with the Commission
on February 9, 2023, FIL Entities beneficially owned 85,714,734 Class A ordinary shares of the Company which represented 9.6% of the Company&rsquo;s
total issued and outstanding ordinary shares and 7.3% of the Company&rsquo;s aggregate voting power as of February 28, 2023. As reported
on FIL Entities&rsquo; Schedule 13G, (i) FIL Limited (&ldquo;<B><I>FIL</I></B>&rdquo;) is a company organized under the laws of Bermuda;
(ii) Pandanus Partners, L.P. (&ldquo;<B><I>Pandanus</I></B>&rdquo;) owns shares of the FIL voting stock, which normally represents more
than 25% and less than 48.5% of the total votes which may be cast by all holders of FIL voting stock; and (iii) Pandanus is owned by trusts
for the benefit of members of the Johnson family. To the Company&rsquo;s best knowledge, none of the FIL Entities is owned or controlled
by a governmental entity in mainland China.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">Based upon the Company&rsquo;s register of members and a Schedule 13G filed by Samarra Entities with the
Commission on November 25, 2022, Samarra Entities beneficially owned 72,309,744 Class A ordinary shares of the Company, representing 8.1%
of the Company&rsquo;s total issued and outstanding ordinary shares and 6.2% of the Company&rsquo;s aggregate voting power as of February
28, 2023. As reported on Samarra Entities&rsquo; Schedule 13G, Samarra Company Limited is a company incorporated under the laws of the
British Virgin Islands and is a direct wholly-owned subsidiary of DICO Investments &amp; Properties Limited. DICO Investments &amp; Properties
Limited is a company incorporated under the laws of the Cayman Islands and is wholly owned by Mr. Hussain Ali Habib Sajwani, a citizen
of the United Arab Emirates. To the Company&rsquo;s best knowledge, Mr. Hussain Ali Habib Sajwani is a natural person not affiliated with
any foreign governmental entities and none of the Samarra Entities is owned or controlled by a governmental entity in mainland China.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">Based upon the Company&rsquo;s register of members and a Schedule 13D/A filed by Vector Entities with
the Commission on February 1, 2022, Vector Entities beneficially owned 62,412,780 Class A ordinary shares of the Company, representing
7.0% of the Company&rsquo;s total issued and outstanding ordinary shares and 5.3% of the Company&rsquo;s aggregate voting power as of
February 28, 2023. As reported on Vector Entities&rsquo; Schedule 13D/A, Vector Holdco Pte. Ltd. is a private limited company incorporated
under the laws of Singapore and is ultimately controlled by Mr. <FONT STYLE="background-color: white">Stephen A. Schwarzman</FONT>, a
U.S. citizen. To the Company&rsquo;s best knowledge, Mr. <FONT STYLE="background-color: white">Stephen A. Schwarzman </FONT>is a natural
person not affiliated with any foreign governmental entities and none of the Vector Entities is owned or controlled by a governmental
entity in mainland China.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">Based upon the Company&rsquo;s register of members and As reported on a Schedule 13D/A filed by Tuspark
Entities with the Commission on May 14, 2021, Tuspark Entities beneficially owned 60,911,237 Class A ordinary shares of the Company, representing
6.8% of the Company&rsquo;s total issued and outstanding ordinary shares and 5.2% of the Company&rsquo;s aggregate voting power as of
February 28, 2023. As reported on Tuspark Entities&rsquo; Schedule 13D/A, Tuspark Innovation Venture Limited is a company incorporated
under the laws of the British Virgin Islands and is wholly owned by Tus-Holdings Co., Ltd, and Tus-Holdings Co., Ltd. is not controlled
by any of its shareholder. To the Company&rsquo;s best knowledge, none of the Tuspark Entities is owned or controlled by a governmental
entity in mainland China.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">Based upon the Company&rsquo;s register of members and a Schedule 13G/A filed by TT International Entities
with the Commission on February 14, 2023, TT International Entities beneficially owned 54,637,662 Class A ordinary shares of the Company,
representing 6.1% of the Company&rsquo;s total issued and outstanding ordinary shares and 4.7% of the Company&rsquo;s aggregate voting
power as of February 28, 2023. As reported on TT International Entities&rsquo; Schedule 13G/A, TT International Asset Management Ltd is
a company organized under the laws of the United Kingdom and is wholly owned by SMBC Asset Management Services (UK) Limited, a company
organized under the laws of the United Kingdom. SMBC Asset Management Services (UK) Limited is a wholly-owned subsidiary of Sumitomo Mitsui
Financial Group, Inc., a company organized under the laws of Japan. To the Company&rsquo;s best knowledge, none of the TT International
Entities is owned or controlled by a governmental entity in mainland China.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">Based upon the Company&rsquo;s register of members and a Schedule 13G/A filed by <FONT STYLE="background-color: white">GIC
Private Limited (&ldquo;<B><I>GIC</I></B>&rdquo;) </FONT>with the Commission on February 9, 2023, GIC beneficially owned 45,198,492 Class
A ordinary shares of the Company, representing 5.1% of the Company&rsquo;s total issued and outstanding ordinary shares and 3.9% of the
Company&rsquo;s aggregate voting power as of February 28, 2023. As reported on GIC&rsquo;s Schedule 13G/A, GIC is a company incorporated
under the laws of Singapore and is wholly owned by the Government of Singapore. According to GIC&rsquo;s Schedule 13G/A, (i) GIC <FONT STYLE="background-color: white">has
been given the sole discretion to exercise the voting rights attached to, and the power to dispose of, any shares of the Company owned
and managed by GIC on behalf of </FONT>the Government of Singapore, and (ii) the Government of Singapore has disclaimed beneficial ownership
of such shares. To the Company&rsquo;s best knowledge, GIC is not owned or controlled by a governmental entity in mainland China.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Based on the foregoing, the Company
believes that it is not owned or controlled by a governmental entity in mainland China.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">In addition, based on the above submission
relating to the Company&rsquo;s major shareholders, the Company believes that none of its wholly-owned or controlled subsidiaries is owned
by governmental entities in mainland China, Hong Kong, Singapore, the British Virgin Islands or the Cayman Islands in which the Company&rsquo;s
subsidiaries are respectively incorporated or organized. Furthermore, the Company acknowledges that Item 16I(b) requires that the Company
provides disclosures for all of its consolidated foreign operating entities, including its variable interest entities (the &ldquo;<B><I>VIEs</I></B>&rdquo;).
The Company respectfully submits that, through a series of contractual arrangements between certain of its wholly-owned PRC subsidiaries,
the VIEs and the VIEs&rsquo; shareholders, the Company is able to: (a) direct the activities of the VIEs and their subsidiaries that most
significantly impact the economic performance of the VIEs and their subsidiaries; (b) receive substantially all of the economic benefits
of the VIEs and their subsidiaries in consideration for the services provided by the Company&rsquo;s wholly-owned PRC subsidiaries; and
(c) have an exclusive option to purchase all or part of the equity interest in the VIEs when and to the extent permissible under PRC laws.
Pursuant to these contractual arrangements, the Company bears the risks of, and enjoys the rewards associated with the VIEs and their
subsidiaries, and therefore the VIEs and their subsidiaries are consolidated in the Company&rsquo;s financial statements. Based on publicly
available information and the Company&rsquo;s further inquiries to the shareholders of the VIEs, to the Company&rsquo;s best knowledge,
as of the date of this response letter, the shareholders of the VIEs consist of (i) natural persons that are not affiliated with any foreign
governmental entities and (ii) entities ultimately controlled by natural persons that are not affiliated with any foreign governmental
entities. The Company&rsquo;s subsidiaries, the VIEs and the VIEs&rsquo; subsidiaries are not owned or controlled by a governmental entity
in mainland China.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>2.</B></TD><TD STYLE="text-align: justify"><B>In order to clarify the scope of your review, please supplementally describe the steps you have taken
to confirm that none of the members of your board or the boards of your consolidated foreign operating entities are officials of the Chinese
Communist Party. For instance, please tell us how the board members&rsquo; current or prior memberships on, or affiliations with, committees
of the Chinese Communist Party factored into your determination. In addition, please tell us whether you have relied upon third party
certifications such as affidavits as the basis for your disclosure.</B></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company respectfully submits
that in preparation of its required disclosure under paragraph (b)(4) of Item 16I of Form 20-F, it conducted inquiries to and collected
questionnaires from the members of the boards of directors of the Company and its consolidated foreign operating entities to confirm whether
any of them is an official of the Chinese Communist Party during the term of serving as a director of the Company and/or its consolidated
foreign operating entities. In addition, the Company conducted internet search using keywords of the names of the members of the boards
of directors of the Company and its consolidated foreign operating entities to reveal whether any of those directors is an official of
the Chinese Communist Party. If such members of the boards of directors are the Company&rsquo;s or its consolidated foreign operating
entities&rsquo; employees, the Company reviewed these employees&rsquo; profiles retained by the Company or and its consolidated foreign
operating entities to confirm whether any of them is an official of the Chinese Communist Party. After taking the foregoing steps, nothing
has come to the Company&rsquo;s attention suggesting that any member of the boards of directors of the Company and its consolidated foreign
operating entities is an official of the Chinese Communist Party or has any memberships or affiliations that could reasonably result in
such member being considered an official of the Chinese Communist Party. The Company did not rely upon any legal opinions or third party
certifications such as affidavits as the basis of its submission.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>3.</B></TD><TD STYLE="text-align: justify"><B>We note that your disclosures pursuant to Item 16I(b) use terms such as &ldquo;us,&rdquo; &ldquo;our,&rdquo;
or &ldquo;our company.&rdquo; It is unclear from the context of these disclosures whether these terms are meant to encompass you and all
of your consolidated foreign operating entities or whether in some instances these terms refer solely to VNET Group, Inc. Please note
that Item 16I(b) requires that you provide each disclosure for yourself and your consolidated foreign operating entities, including variable
interest entities or similar structures. To clarify this matter, please provide the information required by each subsection of Item 16I(b)
for you and all of your consolidated foreign operating entities in your supplemental response.</B></TD></TR></TABLE>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0in">The Company respectfully
proposes to revise the disclosure in the last paragraph of &ldquo;Item 16I. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections&rdquo;
in its future Form 20-F filings as follows (with changes marked in italics, deletions as strike-through and additions underlined):</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0in">&ldquo;As of the
date of this annual report, <I><U>to our best knowledge,</U></I> (i) <I><U>except for (a) a 49% equity interest in Shanghai Wantong VNET
Information Technology Co., Ltd., a subsidiary of one of the VIEs, Beijing Yiyun Network Technology Co., Ltd., which is beneficially
owned by a PRC state-owned enterprise in Shanghai and (b) a 40% equity interest in Hangzhou Hanggang Shilian Cloud Technology Co., Ltd.,
a subsidiary of Beijing Yiyun Network Technology Co., Ltd., which is beneficially owned by a PRC state-owned enterprise in Hangzhou,
Zhejiang province, none of</U></I> ordinary shares of<I><U>, or equity interest in,</U> <STRIKE>our company</STRIKE> <U>VNET Group, Inc.,
its subsidiaries, the VIEs, and the VIEs&rsquo; subsidiaries</U> <STRIKE>are</STRIKE> <U>is </U></I>held by governmental entities in mainland
China, Hong Kong, <I><U>Singapore, the</U></I> British Virgin Islands or <I><U>the</U></I> Cayman Islands in which <I><STRIKE>we </STRIKE><U>such
entities</U></I> are incorporated; (ii) no governmental entities in <I><U>mainland China,</U></I> the applicable foreign jurisdiction
with respect to our independent registered public accounting firm<I><U>,</U></I> have a controlling financial interest with respect to
<I><STRIKE>us</STRIKE> <U>VNET Group, Inc., its subsidiaries, the VIEs and the VIEs&rsquo; subsidiaries</U></I>; (iii) no member of the
board<I><U>s</U></I> of directors of <STRIKE>our company or our variable interest entities</STRIKE> <I><U>VNET Group, Inc., its subsidiaries,
the VIEs and the VIEs&rsquo; subsidiaries</U></I> is an official of the Chinese Communist Party; and (vi) <I><STRIKE>our</STRIKE> <U>the
</U></I>currently effective memorandum and articles of associate <I><U>of each of VNET Group, Inc., its subsidiaries, the VIEs and the
VIEs&rsquo; subsidiaries</U></I> do not contain charter or the text of charter of the Chinese Communist Party.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>4.</B></TD><TD STYLE="text-align: justify"><B>Please note that Item 16I(b) requires that you provide disclosures for yourself and your consolidated
foreign operating entities, including variable interest entities or similar structures. With respect to (b)(2), please supplementally
clarify the jurisdictions in which your material consolidated foreign operating entities are organized or incorporated and confirm, if
true, that you have disclosed the percentage of your shares or the shares of your consolidated operating entities owned by governmental
entities in each foreign jurisdiction in which you have consolidated operating entities. Alternatively, please provide this information
in your supplemental response. We note that your list of significant subsidiaries and principal consolidated affiliated entities includes
a subsidiary in Singapore.</B></TD></TR></TABLE>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0in">The Company respectfully
submits that the jurisdictions in which the Company&rsquo;s material consolidated foreign operating entities are incorporated include
mainland China, Hong Kong, Singapore, the British Virgin Islands and the Cayman Islands. Based on the analysis in the above responses
to comment 1, except as disclosed in the above responses to comment 3, none of ordinary shares of, or equity interest in, the Company
and its consolidated foreign operating entities is held by governmental entities in mainland China, Hong Kong, Singapore, the British
Virgin Islands or the Cayman Islands in which such entities are respectively incorporated.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">If you have any questions
regarding this submission, please contact the Company&rsquo;s U.S. counsel Will H. Cai of Cooley LLP by phone at +852-3758-1210 or via
e-mail at wcai@cooley.com.</P>

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    <TD STYLE="width: 50%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Very truly yours,</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
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    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;/s/ Qiyu Wang</FONT></TD></TR>
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    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Qiyu Wang</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Chief Financial Officer</FONT></TD></TR>
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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">cc:</TD><TD STYLE="text-align: justify">Will H. Cai, Esq. Cooley LLP</TD></TR></TABLE>

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