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August 26, 2015
VIA EDGAR
CONFIDENTIAL
Kevin W. Vaughn, Accounting Branch Chief
Lory Empie, Staff Accountant
Office of International Corporate Finance
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | Noah Holdings Limited |
Form 20-F for Fiscal Year Ended December 31, 2014
Filed April 24, 2015
File No. 001-34936
Dear Mr. Vaughn and Mr. Empie:
This letter is to confirm our request to extend the deadline, from September 3, 2015 to September 18, 2015, for responding to your letter regarding the Securities and Exchange Commission’s review of Noah Holdings Limited’s annual report on Form 20-F filed on April 24, 2015. We appreciate the Staff’s willingness and flexibility in accommodating this request.
* * *
If you have any questions regarding this submission, please contact me at +1-650-838-3753 or aseem@shearman.com.
| Very truly yours, |
| /s/ Alan Seem |
| Alan Seem |
cc:
Ching Tao, chief financial officer, Noah Holdings Limited
Grant Pan, Deloitte Touche Tohmatsu Certified Public Accountants LLP
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