United States securities and exchange commission logo
October 21, 2022
Haijun Wang
Chairman and Chief Executive Officer
Atour Lifestyle Holdings Limited
18th floor, Wuzhong Building
618 Wuzhong Road, Minhang District
Shanghai, People's Republic of China
Re: Atour Lifestyle
Holdings Limited
Amendment No. 8 to
Registration Statement on Form F-1
Filed October 3,
2022
File No. 333-256881
Dear Haijun Wang:
We have reviewed your amended registration statement and have the
following
comment. In our comment, we may ask you to provide us with information
so we may better
understand your disclosure.
Please respond to this letter by amending your registration
statement and providing the
requested information. If you do not believe our comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell
us why in your
response.
After reviewing any amendment to your registration statement and
the information you
provide in response to this comment, we may have additional comments.
Amendment No. 8 to Registration Statement on Form F-1 filed October 5,
2022
Our Summary Consolidated Financial Data and Operating Data
Selected Quarterly Results of Operations, page 20
1. Please revise your
registration statement to provide context for the preliminary key
operating data for the
three months ended September 30, 2022 disclosed on pages 20 and
21, including ADR and
RevPAR, by providing an indication of profitability during the
same period that would
balance your disclosure.
Haijun Wang
FirstName LastNameHaijun Wang
Atour Lifestyle Holdings Limited
Comapany
October 21,NameAtour
2022 Lifestyle Holdings Limited
October
Page 2 21, 2022 Page 2
FirstName LastName
You may contact Frank Knapp at 202-551-3805 or Robert Telewicz at
202-551-3438 if
you have questions regarding the financial statements and related matters.
Please contact Ronald
(Ron) Alper at 202-551-3329 or Jeffrey Gabor at 202-551-2544 with any other
questions.
Sincerely,
Division of
Corporation Finance
Office of Real
Estate & Construction
cc: Li He, Esq.