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United States securities and exchange commission logo
December 7, 2023
Quan Long
Chief Executive Officer
Autohome Inc.
18th Floor Tower B, CEC Plaza
3 Dan Ling Street
Haidian District, Beijing 10080
The People's Republic of China
Re: Autohome Inc.
Form 20-F for the
Fiscal Year Ended December 31, 2022
File No. 001-36222
Dear Quan Long:
We have reviewed your November 17, 2023 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 November 3, 2023
letter.
Form 20-F for the Fiscal Year Ended December 31, 2022
General
1. We note your responses
to the staff s questions about your treatment of time deposits.
Please note that, based
on your description of such assets, we do not necessarily agree
with your view that the
time deposits may be treated as cash items for purposes of
section 3(a)(1)(C) of
the Investment Company Act of 1940, as amended ( Company
Act ). Please
supplement your previously proposed risk factor regarding the Company s
status under the
Company Act to reflect the foregoing and provide us with the proposed
disclosures that you
will include in future filings.
Quan Long
FirstName
Autohome LastNameQuan Long
Inc.
Comapany7,
December NameAutohome
2023 Inc.
December
Page 2 7, 2023 Page 2
FirstName LastName
Please contact Megan Akst at 202-551-3407 or Christine Dietz at
202-551-3408 if you
have questions regarding comments on the financial statements and related
matters.
Sincerely,
Division of
Corporation Finance
Office of Technology
cc: Craig Yan Zeng