<SEC-DOCUMENT>0001193125-22-130982.txt : 20220906
<SEC-HEADER>0001193125-22-130982.hdr.sgml : 20220906
<ACCEPTANCE-DATETIME>20220429092941
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-22-130982
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220429

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			uCloudlink Group Inc.
		CENTRAL INDEX KEY:			0001775898
		STANDARD INDUSTRIAL CLASSIFICATION:	COMMUNICATION SERVICES, NEC [4899]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		UNIT 2214-RM1, 22/F, MIRA PLACE TOWER A
		STREET 2:		132 NATHAN ROAD, TSIM SHA TSUI, KOWLOON
		CITY:			HONG KONG
		STATE:			F4
		ZIP:			999077
		BUSINESS PHONE:		852 31758988

	MAIL ADDRESS:	
		STREET 1:		UNIT 2214-RM1, 22/F, MIRA PLACE TOWER A
		STREET 2:		132 NATHAN ROAD, TSIM SHA TSUI, KOWLOON
		CITY:			HONG KONG
		STATE:			F4
		ZIP:			999077
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
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<TD VALIGN="bottom" COLSPAN="5"> <P STYLE="font-size:6pt; margin-top:0pt; margin-bottom:0pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:12pt; font-family:Times New Roman" ALIGN="center">S<SMALL>KADDEN</SMALL>,
A<SMALL>RPS</SMALL>, S<SMALL>LATE</SMALL>, M<SMALL>EAGHER</SMALL>&nbsp;&amp; F<SMALL>LOM</SMALL> </P></TD></TR>
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<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center"><FONT STYLE="font-family:pmingliu; font-size:11pt">&#19990;&#36948;&#22283;&#38555;&#24459;&#24107;&#20107;&#21209;&#25152;</FONT></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center"><FONT STYLE="font-size:10pt">A<SMALL>FFILIATE</SMALL> O<SMALL>FFICES</SMALL></FONT></TD></TR>
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<TD VALIGN="bottom"><U>P<SMALL>ARTNERS</SMALL></U><SMALL></SMALL></TD>
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<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center">&#151;&#151;&#151;&#151;&#151;&#151;&nbsp;&nbsp;</TD></TR>
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<TD VALIGN="bottom">G<SMALL>EOFFREY</SMALL> C<SMALL>HAN</SMALL> *</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center">42/F,&nbsp;EDINBURGH&nbsp;TOWER,&nbsp;THE&nbsp;LANDMARK</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center">B<SMALL>OSTON</SMALL></TD></TR>
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<TD VALIGN="bottom">S<SMALL>HU</SMALL> D<SMALL>U</SMALL> *</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center">15&nbsp;QUEEN&#146;S&nbsp;ROAD&nbsp;CENTRAL,&nbsp;HONG&nbsp;KONG</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center">C<SMALL>HICAGO</SMALL></TD></TR>
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<TD VALIGN="bottom">A<SMALL>NDREW</SMALL> L. F<SMALL>OSTER</SMALL> *</TD>
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<TD VALIGN="bottom" ALIGN="center"> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">____________</P></TD>
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<TD VALIGN="bottom" ALIGN="center">H<SMALL>OUSTON</SMALL></TD></TR>
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<TD VALIGN="bottom">C<SMALL>HI</SMALL> T. S<SMALL>TEVE</SMALL> K<SMALL>WOK</SMALL> *</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center">L<SMALL>OS</SMALL> A<SMALL>NGELES</SMALL></TD></TR>
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<TD VALIGN="bottom">E<SMALL>DWARD</SMALL> H.P. L<SMALL>AM</SMALL> <FONT STYLE="FONT-FAMILY:SYMBOL">&#168;</FONT>*</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center">TEL: (852) 3740-4700</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center">N<SMALL>EW</SMALL> Y<SMALL>ORK</SMALL></TD></TR>
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<TD VALIGN="bottom">H<SMALL>AIPING</SMALL> L<SMALL>I</SMALL> *</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center"> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">FAX: (852) 3740-4727</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center">P<SMALL>ALO</SMALL> A<SMALL>LTO</SMALL></TD></TR>
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<TD VALIGN="bottom">R<SMALL>ORY</SMALL> M<SMALL>C</SMALL>A<SMALL>LPINE</SMALL> <FONT STYLE="FONT-FAMILY:SYMBOL">&#168;</FONT></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center"> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">www.skadden.com</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center">W<SMALL>ASHINGTON</SMALL>, D.C.</TD></TR>
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<TD VALIGN="bottom">J<SMALL>ONATHAN</SMALL> B. S<SMALL>TONE</SMALL> *</TD>
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<TD VALIGN="bottom" ALIGN="center">W<SMALL>ILMINGTON</SMALL></TD></TR>
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<TD VALIGN="bottom">K<SMALL>AI</SMALL> S<SMALL>UN</SMALL></TD>
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<TD VALIGN="bottom" ALIGN="center">&#151;&#151;&#151;&#151;&#151;&#151;&nbsp;&nbsp;</TD></TR>
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<TD VALIGN="bottom">P<SMALL>ALOMA</SMALL> P. W<SMALL>ANG</SMALL></TD>
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<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center">B<SMALL>EIJING</SMALL></TD></TR>
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<TD VALIGN="bottom"><FONT STYLE="FONT-FAMILY:SYMBOL">&#168;</FONT> (A<SMALL>LSO</SMALL> A<SMALL>DMITTED</SMALL> <SMALL>IN</SMALL> E<SMALL>NGLAND</SMALL>&nbsp;&amp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
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<TD VALIGN="bottom">W<SMALL>ALES</SMALL>)</TD>
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<TD VALIGN="bottom">* (A<SMALL>LSO</SMALL> A<SMALL>DMITTED</SMALL> <SMALL>IN</SMALL> N<SMALL>EW</SMALL> Y<SMALL>ORK</SMALL>)</TD>
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<TD VALIGN="bottom"><U>R<SMALL>EGISTERED</SMALL> F<SMALL>OREIGN</SMALL> L<SMALL>AWYER</SMALL></U><SMALL></SMALL></TD>
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<TD VALIGN="bottom" ALIGN="center">S<SMALL>&Atilde;O</SMALL> P<SMALL>AULO</SMALL></TD></TR>
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<TD VALIGN="bottom">Z. J<SMALL>ULIE</SMALL> G<SMALL>AO</SMALL> (C<SMALL>ALIFORNIA</SMALL>)</TD>
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<TD VALIGN="bottom" ALIGN="right">April&nbsp;29, 2022</TD>
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<TD VALIGN="bottom" ALIGN="center"><FONT STYLE="font-size:10pt">T<SMALL>ORONTO</SMALL></FONT></TD></TR>
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</TABLE> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>VIA EDGAR </B></P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ms.&nbsp;Jan
Woo, Legal Branch Chief </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Mr.&nbsp;Austin Pattan, Staff Attorney </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">Office of Technology </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, NE </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549 </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>Re:</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>UCLOUDLINK GROUP INC. (CIK No.&nbsp;0001775898) </B></P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><B><U>Responses to the Staff&#146;s Comments on the Amendment No.&nbsp;5 to </U></B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><B><U>Registration Statement on Form <FONT STYLE="white-space:nowrap">F-3</FONT> Filed on November&nbsp;16, 2021 </U></B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Ms.&nbsp;Woo and Mr.&nbsp;Pattan: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">On
behalf of our client, UCLOUDLINK GROUP INC., a foreign private issuer organized under the laws of the Cayman Islands (the &#147;<B>Company</B>&#148;), we submit to the staff (the &#147;<B>Staff</B>&#148;) of the Securities and Exchange Commission
(the &#147;<B>Commission</B>&#148;) this letter setting forth the Company&#146;s responses to the comments contained in the Staff&#146;s letter dated January&nbsp;12, 2022 on the Company&#146;s amendment no. 5 to registration statement on Form <FONT
STYLE="white-space:nowrap">F-3</FONT> filed on November&nbsp;16, 2021 (the &#147;<B>Registration Statement</B>&#148;). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Concurrently with
the submission of this letter, the Company is filing amendment no. 6 to the Company&#146;s registration statement on Form <FONT STYLE="white-space:nowrap">F-3</FONT> (the &#147;<B>Revised Registration Statement</B>&#148;) including certain exhibit
thereto via EDGAR with the Commission for review. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">April&nbsp;29, 2022 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Page 2 </P>
<p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Staff&#146;s comments are repeated below in bold and are followed by the Company&#146;s
responses. We have included page references in the Revised Registration Statement where the language addressing a particular comment appears. Capitalized terms used but not otherwise defined herein have the meanings set forth in the Revised
Registration Statement. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>Comments in Letter Dated January&nbsp;12, 2022 </U></B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>Prospectus Summary, page 1 </U></B></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>1.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>Disclose whether your auditor is subject to the determinations announced by the PCAOB on December&nbsp;16,
2021 and whether and how the Holding Foreign Companies Accountable Act and related regulations will affect your company. </B></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised the disclosure on the prospectus cover page, pages 8, 15, 23 and 24 of the
Revised Registration Statement. </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>2.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>Update your disclosure to reflect that the Commission adopted rules to implement the HFCAA and that,
pursuant to the HFCAA, the PCAOB has issued its report notifying the Commission of its determination that it is unable to inspect or investigate completely accounting firms headquartered in mainland China or Hong Kong. </B></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised the disclosure on the prospectus cover page, pages 8, 15, 23 and 24 of the
Revised Registration Statement. </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>3.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>Provide cross-references to your detailed discussion of risks facing the company and the offering.
</B></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised the disclosure on pages 5 to 11 of the Revised
Registration Statement. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The Company further advises the Staff that the Company is in the process of the restructuring to adjust its local
business in China and has terminated the contractual arrangements with the former VIEs and their shareholders. The Company has revised the disclosure to reflect the restructuring throughout the Revised Registration Statement. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; * </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">2 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">If you have any questions regarding the Revised Registration Statement, please contact the
undersigned by phone at +852 3740-4863 or via <FONT STYLE="white-space:nowrap">e-mail</FONT> at julie.gao@skadden.com. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Very truly yours,</P> <P STYLE="font-size:12pt; margin-top:0pt; margin-bottom:1pt">&nbsp;</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Z. Julie Gao</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Z. Julie Gao</TD></TR>
</TABLE></DIV> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Enclosures. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">cc:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Chaohui Chen, Chief Executive Officer, UCLOUDLINK GROUP INC. </P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Zhiping Peng, Chairman of the Board of Directors, UCLOUDLINK GROUP INC. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Yimeng Shi, Chief Financial Officer, UCLOUDLINK GROUP INC. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Shu Du, Esq., Partner, Skadden, Arps, Slate, Meagher&nbsp;&amp; Flom LLP </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Ricky W Shin, Partner, PricewaterhouseCoopers Zhong Tian LLP </P>
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