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United States securities and exchange commission logo





                             July 6, 2022

       Chenxi Yu
       Chief Financial Officer
       TuanChe Ltd
       9F, Ruihai Building, No. 21 Yangfangdian Road
       Haidian District
       Beijing, PRC 100038

                                                        Re: TuanChe Ltd
                                                            Amendment No. 1 to
Registration Statement on Form F-3
                                                            Filed June 15, 2022
                                                            File No. 333-264942

       Dear Mr. Yu:

             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.
Unless we note
       otherwise, our references to prior comments are to comments in our June
7, 2022 letter.

       Amendment No. 1 to Form F-3

       Prospectus Cover Page, page i

   1.                                                   We note your revisions
in response to comment 1. Please further revise your disclosure to
                                                        state that the VIE
structure involves unique risks to investors and disclose that investors
                                                        may never hold equity
interests in the Chinese operating companies. Please also clarify
                                                        that the VIE structure
is used to provide investors with exposure to foreign investment in
                                                        China-based companies
where Chinese law prohibits direct foreign investment in the
                                                        operating companies, as
we note that your current disclosure says that the VIE structure
                                                        provides your "business
operations in China with contractual exposure to foreign
                                                        investment."
 Chenxi Yu
FirstName   LastNameChenxi Yu
TuanChe Ltd
Comapany
July 6, 2022NameTuanChe Ltd
July 6,2 2022 Page 2
Page
FirstName LastName
2.       We note your disclosure here and elsewhere in the filing that you
operate the value-added
         communications business in China through the VIEs and their
subsidiaries, and rely on
         contractual agreements to control the business operations of the VIE.
However, neither
         the investors in the holding company nor the holding company itself
have an equity
         ownership in, direct foreign investment in, or control of, through
such ownership or
         investment, the VIE. Accordingly, please refrain from implying that
the contractual
         agreements are equivalent to equity ownership in the business of the
VIE. Any references
         to control or benefits that accrue to you because of the VIE should be
limited to a clear
         description of the conditions you have satisfied for consolidation of
the VIE under U.S.
         GAAP. Additionally, your disclosure should clarify that you are the
primary beneficiary
         of the VIE for accounting purposes.
3.       We note your response to comment 5. Please further revise your
disclosure to briefly
         discuss the various PRC laws and regulations that could limit your
ability to transfer cash
         between you, your subsidiaries, the VIEs, or investors.
4.       Where you discuss the legal and operational risks related to being
based in and having
         significant operations in China, please include cross-references to
the specific risk factors
         that discuss such risks.
About this Prospectus, page 1

5.       Please revise the definition of "China" and "PRC" to remove the carve
out for Hong Kong
         and Macau.
Prospectus Summary, page 2

6.       Please revise to increase the font size of the corporate structure
diagram so that it is
         readable. Please also identify the persons or entities that own the
equity in TuanChe
         Limited (Cayman), and identify the place of incorporation for Long Ye
International
         Limited and Long Ye Information Technology Limited. Please also
indicate the
         percentage ownership for each entity. We note, for example, that you
do not indicate the
         percentage of TuanChe Information Group Limited that is owned by
TuanChe Group Inc.
7.       We note your response to comment 8. Please further revise your
disclosure to discuss the
         risks arising from the legal system in China, including risks and
uncertainties regarding
         the enforcement of laws and that rules and regulations in China can
change quickly with
         little advance notice. Please provide a cross reference to the more
detailed discussion of
         these risks in the prospectus or Form 20-F.
8.       We note your revisions in response to our prior comment 10 and your
disclosure that you
         have obtained all material license, permits or approvals. The
disclosure here should not
         be qualified by materiality. Please make appropriate revisions to your
disclosure. In
         addition, where you note that you and/or the VIEs may need to obtain
certain permits each
         time before you hold an offline event, please clarify whether you need
these approvals to
         operate your current business, and, if so, whether you have obtained
such permits. Please
 Chenxi Yu
FirstName   LastNameChenxi Yu
TuanChe Ltd
Comapany
July 6, 2022NameTuanChe Ltd
July 6,3 2022 Page 3
Page
FirstName LastName
         also disclose whether any permissions or approvals have been denied.
9.       You indicate that believe you are not required to obtain approval or
clearance from either
         the CSRC or the CAC "as advised by [y]our PRC counsel." Please revise
your disclosure
         to clarify whether you are relying on an opinion of counsel, and, if
so please file the
         consent of counsel. Please make similar revisions elsewhere that you
discuss approval
         by the CAC or CSRC, such as your risk factors beginning on page 18.
10.      Where you discuss the transfer of cash through your organization on
page 5, please
         include a cross-reference to your consolidated financial statements
contained in your Form
         20-F. Please include a similar cross-reference for your related
disclosure which appears
         on the cover page.
Financial Information Related to the VIEs, page 6

11.      We note your response to comment 12. Please address the following:
             Revise your schedules to disaggregate the WFOEs that are the
primary beneficiary of
            the VIEs.
             Revise your balance sheet information to separately present a line
item for investment
            in subsidiaries.
             Revise your operations information to separately present a line
item for equity in loss
            of subsidiaries, VIEs and subsidiaries of VIEs.
             Tell us why the net loss of Parent for each year presented does
not agree to the
            condensed financial information of the Parent company as shown on
page F-41 of
            your Form 20-F filed on April 29, 2022.
Failure to comply with governmental regulations..., page 20

12.      We note your disclosure that there remain uncertainties as to whether
your data processing
         activities may be deemed to affect national security and whether you
would be required to
         apply for a cybersecurity review. You also state that you will closely
monitor the rule-
         marking process and will assess and determine if you are required to
apply for a
         cybersecurity review. However, we note that the Measures for
Cybersecurity Review
         took effect on February 15, 2022. We note further your disclosure
elsewhere that you
         have been advised by PRC counsel that you are not required to obtain
the approval or
         clearance of the CAC in connection with any offering. Please reconcile
your disclosure in
         the risk factor with your disclosure elsewhere. Please also disclose
to what extent you
         believe you are compliant with the regulations or policies that have
been issued by the
         CAC to date.
Enforceability of Civil Liabilities, page 58

13.      Please revise to identify the directors, officers or members of senior
management that are
         located in the PRC or Hong Kong. Please also add a risk factor
addressing the challenges
         of bringing actions and enforcing judgments against such individuals.
 Chenxi Yu
TuanChe Ltd
July 6, 2022
Page 4
General

14.   Please revise throughout to update your disclosure, as necessary. As
examples only, we
      note that you disclose the last reported sales price and aggregate market
value as of May
      12, 2022.
       Please contact Ryan Lichtenfels at 202-551-4457 or Erin Jaskot at
202-551-3442 if you
have any questions



                                                           Sincerely,
FirstName LastNameChenxi Yu
                                                           Division of
Corporation Finance
Comapany NameTuanChe Ltd
                                                           Office of Trade &
Services
July 6, 2022 Page 4
cc:       Dan Ouyang
FirstName LastName
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