<SEC-DOCUMENT>0001104659-22-130284.txt : 20230413
<SEC-HEADER>0001104659-22-130284.hdr.sgml : 20230413
<ACCEPTANCE-DATETIME>20221228060638
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ACCESSION NUMBER:		0001104659-22-130284
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20221228

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Smart Share Global Ltd
		CENTRAL INDEX KEY:			0001834253
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PERSONAL SERVICES [7200]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		6/F, 799 TIANSHAN W ROAD
		STREET 2:		CHANGNING DISTRICT
		CITY:			SHANGHAI
		STATE:			F4
		ZIP:			200335
		BUSINESS PHONE:		86 21 6050 3535

	MAIL ADDRESS:	
		STREET 1:		6/F, 799 TIANSHAN W ROAD
		STREET 2:		CHANGNING DISTRICT
		CITY:			SHANGHAI
		STATE:			F4
		ZIP:			200335
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: right"><B>Smart Share Global Limited </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: right">6th Floor, 799 Tianshan W Road</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: right">Changning District, Shanghai 200335</P>

<P STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: right">People&rsquo;s Republic of China</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">December 28, 2022</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"><B>VIA EDGAR</B></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">Mr. Dietrich King</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Ms. Kate Beukenkamp</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Mr. Adam Phippen</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Mr. Tony Watson</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Office of Trade and Services</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Securities and Exchange Commission</P>

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

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

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

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<TD></TD><TD><B>Re:</B></TD><TD COLSPAN="2"><B>Smart Share Global Limited (the &ldquo;Company&rdquo;)</B></TD></TR><TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD COLSPAN="2"><B>Form 20-F for the Fiscal Year Ended December 31, 2021</B></TD></TR>
                                                                                                                                                     <TR STYLE="vertical-align: top">
<TD STYLE="width: 3%">&nbsp;</TD><TD STYLE="width: 3%">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; width: 84%"><B>Filed on April 27, 2022 (File No. 001-40298)</B></TD>
                              <TD STYLE="width: 10%">&nbsp;</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 71.4pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">Ladies and Gentlemen:</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">The Company has received the
letter dated December 19, 2022 from the staff of the Securities and Exchange Commission (the &ldquo;<B>Staff</B>&rdquo;) regarding the
Company&rsquo;s annual report on Form 20-F for the fiscal year ended December 31, 2021 (the &ldquo;<B>2021 Form 20-F</B>&rdquo;). The
Company respectfully submits to the Staff to request an extension of ten (10) business days to the deadline for responding to the letter
due to the additional time required to gather sufficient information and prepare thorough responses to address the Staff&rsquo;s comments.
The Company will provide its response to the letter via EDGAR as soon as possible on or prior to January 18, 2023.</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">If you have any additional
questions or comments regarding the 2021 Form 20-F, please contact the Company&rsquo;s U.S. counsel, Haiping Li of Skadden, Arps, Slate,
Meagher &amp; Flom, at +86 (21) 6193-8210 or via e-mail at <U>haiping.li@skadden.com</U>, or the Chief Financial Officer of the Company,
Maria Yi Xin, at +86 (21) 6050-3535 or via e-mail at <U>maria@enmonster.com</U>. Thank you very much.</P>

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

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    <TD STYLE="font-size: 10pt; width: 50%">&nbsp;</TD>
    <TD STYLE="width: 50%; font: 10pt Times New Roman, Times, Serif">Very truly yours,</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">/s/ Maria Yi Xin</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">Maria Yi Xin</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">Chief Financial Officer</TD></TR>
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<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">cc:</TD><TD>Haiping Li, Partner, Skadden, Arps, Slate, Meagher &amp; Flom LLP</TD></TR><TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD>Kevin Song, Partner, PricewaterhouseCoopers Zhong
Tian LLP</TD></TR>
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