September 13, 2017
VIA EDGAR
Hugh West, Accounting Branch Chief
Lory Empie, Staff Accountant
Office of Financial Services
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Noah Holdings Limited (the “Company”) | |
| Form 20-F for Fiscal Year Ended December 31, 2016 (the “2016 20-F”) | ||
| Filed April 21, 2017 | ||
| File No. 001-34936 |
Dear Messrs. West and Empie:
The Company has received the letter dated August 31, 2017 from the staff of the Securities and Exchange Commission regarding the Company’s 2016 20-F. The Company would like to request an extension to the deadline for responding to such letter. The Company will provide its response to the letter via EDGAR as soon as possible, and in any event no later than September 22, 2017.
If you have any additional questions or comments regarding the 2016 20-F, please contact the undersigned at shang.chuang@noahwm.com or the Company’s U.S. counsel, Paul Boltz of Gibson Dunn & Crutcher, at pboltz@gibsondunn.com.
| Very truly yours, |
| /s/ Shang Yan Chuang |
| Shang Yan Chuang |
| Chief Financial Officer |
| cc: | Jingbo Wang, Co-founder, Chairman and | |
| Chief Executive Officer, Noah Holdings Limited | ||
| Paul Boltz, Gibson Dunn & Crutcher | ||
| Neo Lin, Deloitte Touche Tohmatsu Certified Public Accountants LLP |