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United States securities and exchange commission logo
February 5, 2024
Steven Feng
Chief Financial Officer
NIO Inc.
Building 20, 56 Antuo Road
Jiading District, Shanghai 201804
People s Republic of China
Re: NIO Inc.
Form 20-F for the
Fiscal Year Ended December 31, 2022
Response dated
January 18, 2024
File No. 001-38638
Dear Steven Feng:
We have reviewed your January 18, 2024 response to our comment
letter and have the
following comment.
Please respond to this letter within ten business days by
providing the requested
information or advise us as soon as possible when you will respond. If
you do not believe a
comment applies to your facts and circumstances, please tell us why in
your response.
After reviewing your response to this letter, we may have
additional comments. Unless
we note otherwise, any references to prior comments are to comments in
our October 13,
2023 letter.
Form 20-F for the Fiscal Year Ended December 31, 2022
Item 16I. Disclosure Regarding Foreign Jurisdictions that Prevent
Inspections, page 171
1. We note your proposed
revision in response to comment 1. Please further revise to clarify
whether or not Xiaobei
Chen is an official of the CCP as required by Item 16I(b)(4) of the
Form 20-F.
Steven Feng
FirstName
NIO Inc. LastNameSteven Feng
Comapany5,NameNIO
February 2024 Inc.
February
Page 2 5, 2024 Page 2
FirstName LastName
Please contact Christopher Dunham at 202-551-3783 or Andrew Mew at
202-551-3377
with any other questions.
Sincerely,
Division of Corporation
Finance
Disclosure Review Program
cc: Yuting Wu, Esq.