United States securities and exchange commission logo
February 20, 2024
Tim Chen
Chief Financial Officer
VNET Group, Inc.
Guanjie Building Southeast 1st Floor, 10# Jiuxianqiao East Road
Chaoyang District
Beijing, 100016
The People s Republic of China
Re: VNET Group, Inc.
Form 20-F for
Fiscal Year Ended December 31, 2022
File No. 001-35126
Dear Tim Chen:
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.
Sincerely,
Division of Corporation Finance
Disclosure Review Program
cc: Will Cai