iQIYI, Inc.
4/F, iQIYI Youth Center, Yoolee Plaza
No. 21, North Road of Workers’ Stadium
Chaoyang District, Beijing 100027
People’s Republic of China
May 30, 2023
VIA EDGAR
Mr. Dan Morris
Ms. Jennifer Thompson
Mr. Rufus Decker
Mr. Tony Watson
Ms. Rucha Pandit
Ms. Cara Wirth
Division of Corporation Finance
Office of Trade & Services
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | iQIYI, Inc. (the “Company”) | |||
| Form 20-F for the Fiscal Year Ended December 31, 2022 | ||||
| Filed on March 22, 2023 | ||||
| Form 6-K filed on February 22, 2023 | ||||
| File No. 001-38431 |
Dear Mr. Morris, Ms. Thompson, Mr. Decker, Mr. Watson, Ms. Pandit and Ms. Wirth,
The Company has received the letter dated May 22, 2023 from the staff of the Securities and Exchange Commission (the “Commission”) regarding the Company’s annual report on Form 20-F for the fiscal year ended December 31, 2022 filed with the Commission on March 22, 2023 (the “2022 Form 20-F”) and the Company’s Form 6-K filed with the Commission on February 22, 2023 (the “Form 6-K”). The Company respectfully submits to request an extension to the deadline for responding to the letter due to additional time needed to prepare a thorough response. The Company will provide its response to the letter as soon as possible, in any event no later than June 21, 2023.
If you have any additional questions or comments regarding the 2022 Form 20-F or the Form 6-K, please contact the undersigned at +86 10-6267-7171 or the Company’s U.S. counsel, Haiping Li of Skadden, Arps, Slate, Meagher & Flom LLP at +86 21-6193-8210 or haiping.li@skadden.com.
| Very truly yours, |
| /s/ Jun Wang |
| Jun Wang |
| Chief Financial Officer |
| cc: | Haiping Li, Esq., Partner, Skadden, Arps, Slate, Meagher & Flom LLP |
Yilin Xu, Esq., Partner, Skadden, Arps, Slate, Meagher & Flom LLP
King Li, Partner, Ernst & Young Hua Ming LLP