| Simpson Thacher & Bartlett
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TELEPHONE: +852-2514-7600 FACSIMILE: +852-2869-7694 | ||||
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E-mail Address ygao@stblaw.com | |||
August 25, 2022
| CONFIDENTIAL AND VIA EDGAR |
| Division of Corporation Finance U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549
Attention: Mr. Kevin Stertzel Mr. Martin James |
| Re: | XPeng Inc. |
Form 20-F for the Fiscal Year Ended December 31, 2021
Filed April 28, 2022
File No. 001-39466
Ladies and Gentlemen:
On behalf of our client, XPeng Inc. (the “Company”), we are submitting this letter in response to your correspondence dated August 3, 2022 (the “August 3 Letter”) concerning the above-referenced annual report on Form 20-F that the Company filed with the Commission on April 28, 2022.
In the August 3 Letter, you requested that the Company respond to the Staff’s comments within 10 business days or advise the Staff as soon as possible when the Company will respond. The Company respectfully advises the Staff that it is working on its responses and that it will require additional time in order to respond fully to your letter.
The Company is therefore requesting an extension until September 7, 2022 and expects to respond no later than that date.
* * *
MICHAEL J.C.M. CEULEN MARJORY J. DING DANIEL FERTIG ADAM C. FURBER YI GAO ADAM S. GOLDBERG MAKIKO HARUNARI IAN C. HO JONATHAN HWANG ANTHONY D. KING JIN HYUK PARK KATHRYN KING SUDOL CHRISTOPHER K.S. WONG
RESIDENT PARTNERS
SIMPSON THACHER & BARTLETT, HONG KONG IS AN AFFILIATE OF SIMPSON THACHER & BARTLETT LLP WITH OFFICES IN:
NEW YORK BEIJING BRUSSELS HOUSTON LONDON LOS ANGELES PALO ALTO SÃO PAULO TOKYO WASHINGTON, D.C.
| Simpson Thacher & Bartlett
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| August 25, 2022 | -2- | Division of Corporation Finance U.S. Securities and Exchange Commission |
In the meantime, please do not hesitate to contact me at +852-2514-7620 (work) or ygao@stblaw.com (email).
| Very truly yours, |
| /s/ Yi Gao |
| Yi Gao |
| cc: | XPeng Inc. |
Hsueh-Ching Lu, Vice President of Finance and Accounting
PricewaterhouseCoopers Zhong Tian LLP
Alex Chan