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58.com Inc. – ‘20-F’ for 12/31/19 – ‘EX-15.2’

On:  Wednesday, 4/29/20, at 4:10pm ET   ·   For:  12/31/19   ·   Accession #:  1104659-20-53363   ·   File #:  1-36140

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 4/29/20  58.com Inc.                       20-F       12/31/19  126:17M                                    Toppan Merrill/FA

Annual Report by a Foreign Non-Canadian Issuer   —   Form 20-F   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 20-F        Annual Report by a Foreign Non-Canadian Issuer      HTML   2.71M 
 2: EX-2.4      Plan of Acquisition, Reorganization, Arrangement,   HTML    144K 
                Liquidation or Succession                                        
 3: EX-4.24     Instrument Defining the Rights of Security Holders  HTML    346K 
 4: EX-4.25     Instrument Defining the Rights of Security Holders  HTML    333K 
 5: EX-4.26     Instrument Defining the Rights of Security Holders  HTML     57K 
 6: EX-4.27     Instrument Defining the Rights of Security Holders  HTML    345K 
 7: EX-8.1      Opinion of Counsel re: Tax Matters                  HTML     44K 
10: EX-13.1     Annual or Quarterly Report to Security Holders      HTML     37K 
11: EX-13.2     Annual or Quarterly Report to Security Holders      HTML     37K 
 8: EX-12.1     Statement re: Computation of Ratios                 HTML     41K 
 9: EX-12.2     Statement re: Computation of Ratios                 HTML     41K 
12: EX-15.1     Letter re: Unaudited Interim Financial Info         HTML     35K 
13: EX-15.2     Letter re: Unaudited Interim Financial Info         HTML     37K 
123: R1          Document and Entity Information                     HTML    106K  
47: R2          Consolidated Balance Sheets                         HTML    175K 
37: R3          Consolidated Balance Sheets (Parenthetical)         HTML     81K 
77: R4          Consolidated Statements of Comprehensive Income     HTML    146K 
121: R5          Consolidated Statements of Comprehensive Income     HTML     50K  
                (Parenthetical)                                                  
46: R6          Consolidated Statements of Changes in               HTML     82K 
                Shareholders' Equity                                             
36: R7          Consolidated Statements of Changes in               HTML     37K 
                Shareholders' Equity (Parenthetical)                             
79: R8          Consolidated Statements of Cash Flows               HTML    187K 
118: R9          Organization and principal activities               HTML    169K  
61: R10         Principal accounting policies                       HTML    201K 
20: R11         Credit risks and concentration                      HTML     41K 
90: R12         Business acquisitions and equity investment         HTML     36K 
                transactions                                                     
104: R13         Deconsolidation of 58 Home                          HTML     41K  
60: R14         Disposal of Guazi (subsequently renamed to Che Hao  HTML     43K 
                Duo) and conversion of a convertible note issued                 
                by Guazi                                                         
19: R15         Preference share /warrant financing of Zhuan Zhuan  HTML     41K 
89: R16         Disposal of finance business                        HTML     60K 
103: R17         Accounts receivable, net                            HTML     59K  
59: R18         Prepayments and other current assets                HTML     57K 
21: R19         Property and equipment, net                         HTML     51K 
84: R20         Intangible assets, net                              HTML     63K 
126: R21         Goodwill                                            HTML     42K  
58: R22         Long-term investments                               HTML    124K 
45: R23         Investment in convertible notes                     HTML     38K 
83: R24         Long-term prepayments and other non-current assets  HTML     49K 
125: R25         Short-term loans                                    HTML     37K  
57: R26         Accounts payable                                    HTML     46K 
44: R27         Accrued expenses and other current liabilities      HTML     52K 
85: R28         Fair value measurements                             HTML     68K 
124: R29         Income taxes                                        HTML    125K  
99: R30         Ordinary shares                                     HTML     41K 
87: R31         Share-based compensation                            HTML    129K 
22: R32         Earnings per share                                  HTML     62K 
62: R33         Leases                                              HTML     61K 
101: R34         Commitments and contingencies                       HTML     39K  
88: R35         Related party transactions                          HTML     61K 
23: R36         Subsequent events                                   HTML     42K 
63: R37         Restricted net assets                               HTML     40K 
102: R38         Principal accounting policies (Policies)            HTML    295K  
86: R39         Organization and principal activities (Tables)      HTML    135K 
119: R40         Principal accounting policies (Tables)              HTML    100K  
81: R41         Disposal of finance business (Tables)               HTML     59K 
33: R42         Accounts receivable, net (Tables)                   HTML     59K 
48: R43         Prepayments and other current assets (Tables)       HTML     56K 
120: R44         Property and equipment, net (Tables)                HTML     51K  
82: R45         Intangible assets, net (Tables)                     HTML     65K 
35: R46         Goodwill (Tables)                                   HTML     41K 
50: R47         Long-term investments (Tables)                      HTML    125K 
122: R48         Long-term prepayments and other non-current assets  HTML     48K  
                (Tables)                                                         
78: R49         Accounts payable (Tables)                           HTML     45K 
97: R50         Accrued expenses and other current liabilities      HTML     52K 
                (Tables)                                                         
111: R51         Fair value measurements (Tables)                    HTML     57K  
66: R52         Income taxes (Tables)                               HTML    120K 
25: R53         Share-based compensation (Tables)                   HTML    120K 
96: R54         Earnings per share (Tables)                         HTML     61K 
110: R55         Leases (Tables)                                     HTML     63K  
64: R56         Related party transactions (Tables)                 HTML     57K 
24: R57         Organization and principal activities (Schedule of  HTML     99K 
                Major Subsidiaries, Variable Interest Entities and               
                Variable Interest Entities's Subsidiaries                        
                Ownership) (Details)                                             
98: R58         Organization and principal activities (Contractual  HTML     55K 
                arrangements with the Group's VIEs) (Details)                    
109: R59         Organization and principal activities (Schedule of  HTML    128K  
                Financial Statement Amounts and Balances for                     
                Variable Interest Entities) (Details)                            
56: R60         Organization and principal activities (Liquidity)   HTML     43K 
                (Details)                                                        
41: R61         Principal accounting policies (Additional           HTML    102K 
                Information) (Details)                                           
76: R62         Principal accounting policies (Schedule of Cash     HTML     61K 
                and Cash Equivalents) (Details)                                  
115: R63         Principal accounting policies (Schedule of          HTML     55K  
                Property and Equipment Estimated Useful Lives)                   
                (Details)                                                        
53: R64         Principal accounting policies (Schedule of          HTML     48K 
                Intangible Assets Estimated Useful Lives)                        
                (Details)                                                        
38: R65         Business acquisitions and equity investment         HTML     38K 
                transactions (Other acquisitions - Narrative)                    
                (Details)                                                        
73: R66         Deconsolidation of 58 Home - (Details)              HTML     53K 
112: R67         Disposal of Guazi (subsequently renamed to Che Hao  HTML     74K  
                Duo) and conversion of a convertible note issued                 
                by Guazi (Details)                                               
52: R68         Preference share /warrant financing of Zhuan Zhuan  HTML     54K 
                (Details)                                                        
43: R69         Disposal of finance business (Details)              HTML     64K 
29: R70         Disposal of finance business - Consideration and    HTML     67K 
                other receivables (Details)                                      
67: R71         Accounts receivable, net (Details)                  HTML     56K 
105: R72         Prepayments and other current assets (Details)      HTML     71K  
91: R73         Property and equipment, net (Details)               HTML     61K 
32: R74         Intangible assets, net - Summary of Intangible      HTML     52K 
                Assets (Details)                                                 
70: R75         Intangible assets, net - Summary of Estimated       HTML     55K 
                Future Amortization Expense of Intangible Assets                 
                (Details)                                                        
108: R76         Goodwill - Summary of changes in the carrying       HTML     43K  
                amount of goodwill (Details)                                     
95: R77         Long-term investments (Summary of long-term         HTML    185K 
                investments) (Details)                                           
27: R78         Long-term investments (Summary of financial         HTML     70K 
                information for equity method investments)                       
                (Details)                                                        
71: R79         Investment in convertible notes - Narrative         HTML     53K 
                (Details )                                                       
30: R80         Long-term prepayments and other non-current assets  HTML     51K 
                (Details)                                                        
68: R81         Short-term loans (Details)                          HTML     56K 
106: R82         Accounts payable (Details)                          HTML     45K  
92: R83         Accrued expenses and other current liabilities      HTML     61K 
                (Details)                                                        
31: R84         Fair value measurements (Details)                   HTML     70K 
69: R85         Income taxes (Narrative) (Details)                  HTML     93K 
107: R86         Income taxes (Schedule of the Provision for Income  HTML     44K  
                Taxes) (Details)                                                 
93: R87         Income taxes (Schedule of the Effective Tax Rate)   HTML     53K 
                (Details)                                                        
28: R88         Income taxes (Summary Of Per Share Effect Of The    HTML     37K 
                Tax Holidays) (Details)                                          
72: R89         Income taxes (Schedule of Deferred Tax Assets and   HTML     69K 
                Liabilities) (Details)                                           
55: R90         Income taxes (Schedule of Movement of Valuation     HTML     40K 
                Allowance) (Details)                                             
40: R91         Ordinary shares (Details)                           HTML     78K 
75: R92         Share-based compensation (Narrative) (Details)      HTML     86K 
114: R93         Share-based compensation (Schedule of Share Option  HTML     85K  
                Activities) (Details)                                            
54: R94         Share-based compensation (Summary of RSUs           HTML     57K 
                Activities) (Details)                                            
39: R95         Earnings per share (Narrative) (Details)            HTML     36K 
74: R96         Earnings per share (Computation of Basic and        HTML     71K 
                Diluted Net Loss Per Share) (Details)                            
113: R97         Leases - Future lease payments and rent expense     HTML     82K  
                (Details)                                                        
51: R98         Leases - Additional Information (Details)           HTML     43K 
42: R99         Commitments and contingencies (Details)             HTML     36K 
34: R100        Related party transactions (Details)                HTML     53K 
49: R101        Related party transactions - Narrative (Details)    HTML     56K 
117: R102        Subsequent events (Details)                         HTML     66K  
80: R103        Restricted net assets (Details)                     HTML     35K 
65: XML         IDEA XML File -- Filing Summary                      XML    232K 
116: XML         XBRL Instance -- wuba-20191231x20f_htm               XML   3.54M  
94: EXCEL       IDEA Workbook of Financial Reports                  XLSX    165K 
15: EX-101.CAL  XBRL Calculations -- wuba-20191231_cal               XML    283K 
16: EX-101.DEF  XBRL Definitions -- wuba-20191231_def                XML    890K 
17: EX-101.LAB  XBRL Labels -- wuba-20191231_lab                     XML   1.80M 
18: EX-101.PRE  XBRL Presentations -- wuba-20191231_pre              XML   1.49M 
14: EX-101.SCH  XBRL Schema -- wuba-20191231                         XSD    299K 
100: JSON        XBRL Instance as JSON Data -- MetaLinks              528±   810K  
26: ZIP         XBRL Zipped Folder -- 0001104659-20-053363-xbrl      Zip    836K 


‘EX-15.2’   —   Letter re: Unaudited Interim Financial Info


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 C:   C: 
  wuba_Ex15_2  

Exhibit 15.2

 

Picture 1

 

9/F, Office Tower C1, Oriental Plaza, 1 East Chang An Avenue
Beijing 100738, P. R. China
Tel: +86 10 8525 5500  Fax: +86 10 8525 5511 / 8525 5522
Beijing · Shanghai · Shenzhen
· Hong Kong
www.hankunlaw.com

 

Date: April 29, 2020

 

58.com Inc.

 

Building 105, 10 Jiuxianqiao North Road Jia|
Chaoyang District
Beijing 100015
People’s Republic of China

 

Dear Sir/Madam:

 

We hereby consent to the use of our name and the summary of our opinion under the captions, “Risk Factors” in Item 3 and “Organizational Structure” in Item 4, included in the annual report of 58.com Inc. on Form 20-F for the fiscal year ended December 31, 2019 (the “Annual Report”), which will be filed with the Securities and Exchange Commission in the month of April 2020, and further consent to the incorporation by reference of the summaries of our opinions under these captions into Registration Statements on Form S-8 (File No. 333-194873, File No. 333-205011 and File No. 333-229098) of 58.com Inc. We also consent to the filing with the SEC of this consent letter as an exhibit to the Annual Report.

 

Yours Sincerely,

 

 

 

 

/s/ Han Kun Law Offices

 

Han Kun Law Offices

 

 


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘20-F’ Filing    Date    Other Filings
Filed on:4/29/20
For Period end:12/31/1920-F/A
 List all Filings 


4 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 9/18/20  58.com Inc.                       SC 13E3/A              1:191K 58.com Inc.                       Toppan Merrill/FA
 9/08/20  58.com Inc.                       SC 13E3/A              3:3.8M 58.com Inc.                       Toppan Merrill/FA
 8/20/20  58.com Inc.                       SC 13E3/A              1:216K 58.com Inc.                       Toppan Merrill/FA
 8/07/20  58.com Inc.                       SC 13E3/A              2:2.9M 58.com Inc.                       Toppan Merrill/FA
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Filing Submission 0001104659-20-053363   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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