May 26, 2026

 

VIA EDGAR

 

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549  

 

  Re: AIFU Inc. (CIK No. 0001413855)
   

Registration Statement on Form F-3 (File No. 333-296229)

Acceleration Request

 

Ladies and Gentlemen:

 

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), AIFU Inc. (the “Company”) hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-3 (the “Registration Statement”) be accelerated to, and that the Registration Statement become effective at, 4:00 p.m., Eastern Daylight Time, on May 28, 2026, or as soon thereafter as practicable. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.

 

If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration of the effectiveness of the Registration Statement in accordance with Rule 461. The request may be made by an executive officer of the Company or by any attorney from the Company’s U.S. counsel, Han Kun Law Offices LLP.

 

[Signature page follows] 

 

  Very truly yours,
     
  AIFU Inc.
     
  By: /s/ Mingxiu Luan
  Name: Mingxiu Luan
  Title: Chief Executive Officer