United States securities and exchange commission logo

                      November 22, 2023

       Jing An
       Chief Financial Officer
       Luckin Coffee Inc.
       28th Floor, Building T3, Haixi Jingu Plaza
       1-3 Taibei Road
       Siming District, Xiamen City, Fujian
       People   s Republic of China, 361008

                                                        Re: Luckin Coffee Inc.
                                                            Form 20-F for the
Fiscal Year Ended December 31, 2022
                                                            File No. 001-38896

       Dear Jing An:

              We have completed our review of your filing. We remind you that
the company and its
       management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.


                      Division of Corporation Finance

                      Disclosure Review Program
       cc:                                              Li He