<SEC-DOCUMENT>0001104659-22-079851.txt : 20221006
<SEC-HEADER>0001104659-22-079851.hdr.sgml : 20221006
<ACCEPTANCE-DATETIME>20220714160501
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-22-079851
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20220714

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TuanChe Ltd
		CENTRAL INDEX KEY:			0001743340
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-BUSINESS SERVICES, NEC [7389]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		9F, RUIHAI BUILDING
		STREET 2:		NO. 21 YANGFANGDIAN ROAD
		CITY:			BEIJING
		STATE:			F4
		ZIP:			100038
		BUSINESS PHONE:		00861063998902

	MAIL ADDRESS:	
		STREET 1:		9F, RUIHAI BUILDING
		STREET 2:		NO. 21 YANGFANGDIAN ROAD
		CITY:			BEIJING
		STATE:			F4
		ZIP:			100038
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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    <TD STYLE="width: 55%; padding-top: 6pt; padding-left: 3.3pt; font-size: 10pt"><IMG SRC="tm2220810d2_correspimg01.jpg" ALT=""></TD>
    <TD STYLE="width: 25%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">Unit 2901, 29F, Tower C</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">Beijing Yintai Centre</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">No. 2 Jianguomenwai Avenue</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">Chaoyang District, Beijing 100022</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">People&rsquo;s Republic of China</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">Phone: 86-10-6529-8300</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">Fax: 86-10-6529-8399</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">Website: www.wsgr.com</P></TD>
    <TD STYLE="width: 20%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#20013;&#22269;&#21271;&#20140;&#24066;&#26397;&#38451;&#21306;&#24314;&#22269;&#38376;&#22806;&#22823;&#34903;</FONT>2<FONT STYLE="font-family: Times New Roman, Times, Serif">&#21495;</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#38134;&#27888;&#20013;&#24515;&#20889;&#23383;&#27004;</FONT>C<FONT STYLE="font-family: Times New Roman, Times, Serif">&#24231;</FONT>29<FONT STYLE="font-family: Times New Roman, Times, Serif">&#23618;</FONT>2901<FONT STYLE="font-family: Times New Roman, Times, Serif">&#23460;</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#37038;&#25919;&#32534;&#30721;</FONT>:
    100022</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#30005;&#35805;</FONT>:
    86-10-6529-8300</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#20256;&#30495;</FONT>:
    86-10-6529-8399</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#32593;&#31449;</FONT>:
    www.wsgr.com</P></TD></TR>
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><B>Via EDAGR</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif">July
14, 2022</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">Mr. Ryan Lichtenfels</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">Office of Trade &amp; Services</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">100 F Street, NE</P>

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

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

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">
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  <TD STYLE="width: 0.5in"><B>Re:</B></TD>
  <TD><B>TuanChe Ltd (CIK No. 0001743340)</B></TD></TR>
<TR STYLE="vertical-align: top">
  <TD><B>&nbsp;</B></TD>
  <TD><B><U>Response to the Staff&rsquo;s Comments on the Registration Statement</U></B></TD></TR>
<TR STYLE="vertical-align: top">
  <TD><B>&nbsp;</B></TD>
  <TD><B><U>on Form F-3 Filed on June 15, 2022</U></B></TD></TR>
</TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">Dear Mr. Lichtenfels and Ms. Jaskot,</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">On behalf of our client, TuanChe Ltd, a foreign
private issuer organized under the laws of the Cayman Islands (the &ldquo;<B>Company</B>&rdquo;), we hereby submit to the staff (the &ldquo;<B>Staff</B>&rdquo;)
of the Securities and Exchange Commission (the &ldquo;<B>Commission</B>&rdquo;) this letter setting forth the Company&rsquo;s response
to the comments from the Staff on July 6, 2022 on the amendment No.1 to the registration statement on Form F-3 filed on June 15, 2022
(&ldquo;<B>Amendment No.1</B>&rdquo;). Concurrently with the submission of this letter, the Company is submitting its amendment No.2 to
the Registration Statement (&ldquo;<B>Amendment No.2</B>&rdquo;) via EDGAR with the Commission.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The Staff&rsquo;s comments are repeated below in
bold and are followed by the Company&rsquo;s responses. We have included page references in the Amendment No.2 where the language addressing
a particular comment appears. Capitalized terms used but not otherwise defined herein have the meanings set forth in the Amendment No.2.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><I><U>Responses to the comments contained in the
Staff&rsquo;s letter dated July 6, 2022</U></I></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><B><U>Prospectus Cover Page, page i</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><B>&nbsp;</B></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">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><B>1.</B></TD><TD><B>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 &quot;business operations in China with contractual exposure to foreign investment.&quot;</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">In response to the Staff&rsquo;s comment,
the Company has revised the disclosure on the cover page and pages 2 and 3 of Amendment No.2.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #003D4C; border-top: #003D4C 1pt solid">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Wilson
Sonsini Goodrich &amp; Rosati, Professional Corporation</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#23041;&#23572;&#36874;&middot;&#26705;&#35199;&#23612;&middot;&#21476;&#22855;&middot;&#32599;&#27801;&#36842;&#24459;&#24072;&#20107;&#21153;&#25152;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center">austin&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
beijing&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; boston&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; BOULDER&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; brussels&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; hong kong&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; london&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; los angeles&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; new york&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; palo alto<BR>
SALT LAKE CITY&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; san diego&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; san francisco&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; seattle&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; shanghai&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; washington, dc&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; wilmington, de</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><IMG SRC="tm2220810d2_correspimg02.jpg" ALT="">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page <FONT STYLE="font-family: Times New Roman, Times, Serif">2</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">&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">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><B>2.</B></TD><TD><B>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.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">In response to the Staff&rsquo;s comment,
the Company has revised the disclosure on the cover page and page 3 of Amendment No.2.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">&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">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><B>3.</B></TD><TD><B>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.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">In response to the Staff&rsquo;s comment,
the Company has revised the disclosure on the cover page and pages 5 and 17 of Amendment No.2.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">&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">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><B>4.</B></TD><TD><B>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.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">In response to the Staff&rsquo;s comment,
the Company has revised the disclosure on the cover page of Amendment No.2.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><B><U>About this Prospectus, page 1</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">&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">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><B>5.</B></TD><TD><B>Please revise the definition of &ldquo;China&rdquo; and &ldquo;PRC&rdquo; to remove the carve out for Hong Kong and Macau.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">In response to the Staff&rsquo;s comment,
the Company has revised the disclosure on the cover page and pages 1, 7 and 22 of Amendment No.2 and references to &ldquo;China&rdquo; and &ldquo;PRC&rdquo;
throughout Amendment No.2.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><B><U>Prospectus Summary, page 2</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">&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">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><B>6.</B></TD><TD><B>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.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">In response to the Staff&rsquo;s comment,
the Company has revised the disclosure on page 2 of Amendment No.2.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">&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">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><B>7.</B></TD><TD><B>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.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><IMG SRC="tm2220810d2_correspimg02.jpg" ALT="">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page 3</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">In response to the Staff&rsquo;s comment,
the Company has revised the disclosure on pages 11 and 18 of Amendment No.2.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">&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">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><B>8.</B></TD><TD><B>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 also disclose
whether any permissions or approvals have been denied.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">In response to the Staff&rsquo;s comment,
the Company has revised the disclosure on page 8 of Amendment No.2.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">&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">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><B>9.</B></TD><TD><B>You indicate that believe you are not required to obtain approval or clearance from either the CSRC or the CAC &quot;as advised
by [y]our PRC counsel.&quot; 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.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">In response to the Staff&rsquo;s comment,
the Company has revised the disclosure on pages 8, 18 and 19 of Amendment No.2.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">&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">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><B>10.</B></TD><TD><B>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.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">In response to the Staff&rsquo;s comment,
the Company has revised the disclosure on the cover page and page 5 of Amendment No.2.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><B><U>Financial Information Related to the VIEs,
page 6</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">&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">
<TD STYLE="width: 0.25in"><B>11.</B></TD><TD><B>We note your response to comment 12. Please address the following:</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in"><B>&nbsp;</B></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: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><B>&bull;</B></TD><TD STYLE="text-align: justify"><B>Revise your schedules to disaggregate the WFOEs that are
the primary beneficiary of the VIEs.</B></TD>
</TR></TABLE>

<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">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>&bull;</B></TD><TD><B>Revise your balance sheet information to separately present a line item for investment in subsidiaries.</B></TD></TR></TABLE>

<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">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>&bull;</B></TD><TD><B>Revise your operations information to separately present a line item for equity in loss of subsidiaries, VIEs and subsidiaries
of VIEs.</B></TD></TR></TABLE>

<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">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>&bull;</B></TD><TD><B>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.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">In response to the Staff&rsquo;s
comment, the Company has revised the disclosure on pages 6 and 7 of Amendment No.2. The Company respectfully submits that the
Parent&rsquo;s net loss position as disclosed on Amendment No.1 differs from that as shown on page F-41 of the 2021 Form 20-F
because the Company did not include equity in loss of subsidiaries, the VIEs and subsidiaries of the VIEs as a separate line item in
the consolidated statements of operations and comprehensive loss relating to the Parent, the VIEs and the non-variable interest
entities as of December 31, 2019, 2020 and 2021 on Amendment No.1, as such amounts would be set off by the corresponding
intercompany elimination amounts in full and therefore would not affect the Group&rsquo;s consolidated financial position, while
the financial information of the Parent, as disclosed on page F-41 of the 2021 Form 20-F, reported such equity in loss in a separate
line item, resulting in the difference in the Parent&rsquo;s net loss position between Amendment No.1 and page F-41 of the 2021 Form
20-F. The Company has revised the consolidated statements of operations and comprehensive loss relating to the Parent, the VIEs and
the non-variable interest entities as of December 31, 2019, 2020 and 2021 to add a separate line item for equity in loss of
subsidiaries, the VIEs and subsidiaries of the VIEs and reconciled the net loss position of the Parent with the condensed financial
information of the Parent as shown on page F-41 of the 2021 Form 20-F.</P>

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

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

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    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><IMG SRC="tm2220810d2_correspimg02.jpg" ALT="">&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">Page 4</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><B><U>Failure to Comply with governmental regulations&hellip;,
page 20</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">&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">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><B>12.</B></TD><TD><B>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.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">In response to the Staff&rsquo;s comment,
the Company has revised the disclosure on pages 8, 18 and 19 of Amendment No.2.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><B><U>Enforceability of Civil Liabilities, page 58</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">&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">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><B>13.</B></TD><TD><B>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.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">In response to the Staff&rsquo;s comment,
the Company has revised the disclosure on pages 22 and 58 of Amendment No.2.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><B><U>General</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">&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">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><B>14.</B></TD><TD><B>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.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">In response to the Staff&rsquo;s comment,
the Company has revised the disclosure on the cover page of Amendment No.2.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">If you have any questions regarding the Amendment
No.2, please contact the undersigned by telephone at 86-10-6529-8308 or via e-mail at douyang@wsgr.com. Questions pertaining to auditing
matters may be directed to Charles Yin at Marcum Bernstein &amp; Pinchuk, LLP, by telephone at 86-20-3877-1089, or by email at charles.yin@marcumbp.com.
Marcum Bernstein &amp; Pinchuk, LLP is the independent registered public accounting firm of the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 4in; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 50%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Very
    truly yours,</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
    Dan Ouyang</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dan
    Ouyang</FONT></TD></TR>
  </TABLE>


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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">&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">
<TD STYLE="width: 0.5in">cc:</TD><TD>Wei Wen, Chairman and Chief Executive Officer, TuanChe Ltd<BR>
Chenxi Yu, Chief Financial Officer, TuanChe Ltd</TD></TR></TABLE>

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

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

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