<SEC-DOCUMENT>0001213900-21-011472.txt : 20210419
<SEC-HEADER>0001213900-21-011472.hdr.sgml : 20210419
<ACCEPTANCE-DATETIME>20210225061205
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001213900-21-011472
CONFORMED SUBMISSION TYPE:	DRSLTR
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210225

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WiMi Hologram Cloud Inc.
		CENTRAL INDEX KEY:			0001770088
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		DRSLTR

	BUSINESS ADDRESS:	
		STREET 1:		NO. 6 XIAOZHUANG
		CITY:			BEIJING
		STATE:			F4
		ZIP:			100005
		BUSINESS PHONE:		861053384913

	MAIL ADDRESS:	
		STREET 1:		NO. 6 XIAOZHUANG
		CITY:			BEIJING
		STATE:			F4
		ZIP:			100005
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<TYPE>DRSLTR
<SEQUENCE>1
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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 22pt 0pt 0; text-align: right"><FONT STYLE="font-size: 10pt">February
25, 2020</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 22pt 0pt 0; text-align: right"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 8pt"><FONT STYLE="font-size: 10pt"><B><U>CONFIDENTIAL AND VIA
EDGAR</U></B></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">Draft Registration Statement</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">Division of Corporation Finance</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">U.S. Securities and Exchange Commission</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">100 F Street, N.E.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">Washington, D.C. 20549</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

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<TD STYLE="width: 0%"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Re:</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>WiMi
                                         Hologram Cloud Inc.</B></FONT></TD>
</TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>
        <P STYLE="text-indent: 0.25in; font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"><FONT STYLE="font-size: 10pt"><B><U>Confidential
        Submission of the Draft Registration Statement on Form&nbsp;F-1 </U></B></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; background-color: white"><FONT STYLE="font-size: 10pt">On
behalf of our client, WiMi Hologram Inc., an exempted company incorporated under the laws of the Cayman Islands with limited liability
(the &ldquo;Company&rdquo;), we hereby submit a draft Registration Statement on Form&nbsp;F-l (the &ldquo;Draft Registration Statement&rdquo;)
relating to the proposed offering by the Company in the United States of the Company&rsquo;s Class B ordinary shares to be represented
by American depositary shares (&ldquo;ADSs&rdquo;) and warrants to purchase ADSs.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: left; text-indent: 0.5in; background-color: white"><FONT STYLE="font-size: 10pt">Please
note that the financial, business and other disclosure in the Draft Registration Statement is based substantially on disclosure
contained in the Registration Statement on Form&nbsp;F-1&nbsp;of the Company (File&nbsp;No.&nbsp;333-232392)&nbsp;(the &ldquo;IPO
Registration Statement&rdquo;) that was fully reviewed by the staff of the Securities and Exchange Commission (the &ldquo;Commission&rdquo;)
and declared effective by the Commission on March&nbsp;31, 2020, the Registration Statement on Form F-1 of the Company (File No.
333-240097) that was declared effective by the Commission on July 27 2020 (the &ldquo;Follow-on Registration Statement&rdquo;),
and the unaudited financial results of the six months ended June 30, 2020 submitted by the Company with the Commission in the
Current Report on Form 6-K dated September 18, 2020. The Company has not experienced material adverse changes in its business,
liquidity or financial conditions since its initial public offering.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: left; text-indent: 0.5in; background-color: white"><FONT STYLE="font-size: 10pt">The
Draft Registration Statement is submitted via EDGAR to the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) for
review on a confidential basis in accordance with the procedures of the Commission. The Company confirms that the Draft Registration
Statement is submitted prior to the end of the twelfth month following March 31, 2020, the effective date of the IPO Registration
Statement, and that it is an &ldquo;Emerging Growth Company&rdquo; as defined in the Jumpstart Our Business Startups Act.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: left; text-indent: 0.5in; background-color: white"><FONT STYLE="font-size: 10pt">The
Company is also submitting herewith, for review by the Staff on a confidential basis, certain of the exhibits required to be filed
with the Commission in connection with the filing of the Draft Registration Statement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: left; text-indent: 0.5in; background-color: white"><FONT STYLE="font-size: 10pt">The
Company expects to launch the offering as soon as it hears from the staff of the Commission (the &ldquo;Staff&rdquo;) and complete
the offering prior to March 31, 2021, and would appreciate the Staff&rsquo;s prompt feedback.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: left; text-indent: 0.5in; background-color: white"><FONT STYLE="font-size: 10pt">If
you have any question regarding the Draft Registration Statement, please do not hesitate to contact me at +86 10 8520 0616 (work),
+86 138 0108 6227 (mobile) or yang.ge@dlapiper.com (email).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 24.5pt; background-color: white"></P>

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<TR STYLE="vertical-align: top; text-align: left">
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2"><FONT STYLE="font-size: 10pt">Very truly yours,</FONT></TD>
    </TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    </TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Yang Ge</FONT></TD>
    </TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Name:</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Yang Ge</FONT></TD>
    </TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="width: 60%"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 5%"><FONT STYLE="font-size: 10pt">Title:</FONT></TD>
    <TD STYLE="width: 35%"><FONT STYLE="font-size: 10pt">Partner, DLA Piper UK LLP</FONT></TD>
    </TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 24.5pt; background-color: white"></P>

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    <TD STYLE="width: 60%"><FONT STYLE="font-size: 10pt">cc:</FONT></TD>
    <TD STYLE="width: 40%"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    </TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD><FONT STYLE="font-size: 10pt">WiMi Hologram Cloud Inc.</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    </TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD><FONT STYLE="font-size: 10pt">Jie Zhao, Chairman</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    </TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD><FONT STYLE="font-size: 10pt">Shuo Shi, Chief Executive and Operations Officer</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    </TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD><FONT STYLE="font-size: 10pt">Guanghui Zheng, Chief Financial Officer</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    </TR>
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