KE Holdings Inc.

Oriental Electronic Technology Building

No. 2 Chuangye Road, Haidian District

Beijing 1000086

People’s Republic of China

 

September 28, 2021

 

VIA EDGAR

 

Ms. Babette Cooper

Mr. Wilson Lee

Division of Corporation Finance

Office of Real Estate & Construction

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

	Re:	KE Holdings Inc. (the “Company”)
		Form 20-F for the Fiscal Year Ended December 31, 2020
		Filed April 6, 2021
		File No. 001-39436

 

Dear Ms. Cooper and Mr. Lee:

 

The Company has received the letter dated September 20, 2021 from the staff of the Securities and Exchange Commission (the “Staff”) regarding the Company’s Form 20-F for the fiscal year ended December 31, 2020 (the “2020 Form 20-F”). The Company respectfully submits to the Staff to request an extension to the deadline for responding to the letter due to the upcoming National Day public holidays in China that run from October 1, 2021 through October 7, 2021 and the additional time required to gather sufficient information and prepare thorough responses to address certain accounting-related comments in the letter. The Company will provide its response to the letter via EDGAR as soon as possible prior to October 25, 2021.

 

If you have any additional questions or comments regarding the 2020 Form 20-F, please contact the Company’s U.S. counsel, Z. Julie Gao of Skadden, Arps, Slate, Meagher & Flom, at (+852) 3740-4863 or julie.gao@skadden.com. Thank you very much.

 

Very truly yours,

 

	/s/ Tao Xu
	Tao Xu
	Chief Financial Officer

 

cc:

Yongdong Peng, Chairman of the Board of Directors and Chief Executive Officer, KE Holdings Inc.

Z. Julie Gao, Esq., Partner, Skadden, Arps, Slate, Meagher & Flom LLP

Yuting Wu, Esq., Partner, Skadden, Arps, Slate, Meagher & Flom LLP

Amanda Zhang, Partner, PricewaterhouseCoopers Zhong Tian LLP