United States securities and exchange commission logo





                             June 8, 2021

       Peng Zhao
       Chief Executive Officer
       Kanzhun Ltd.
       18/F, GrandyVic Building Taiyanggong Middle Road
       Chaoyang Distict, Beijing 100020
       People   s Republic of China

                                                        Re: Kanzhun Ltd.
                                                            Amendment No. 3 to
Registration Statement on Form F-1
                                                            Filed June 7, 2021
                                                            File No. 333-256391

       Dear Mr. Zhao:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Amendment No. 3 to Registration Statement on Form F-1

       Unaudited Interim Consolidated Financial Statements
       Notes to Unaudited Interim Consolidated Financial Statements
       16. Share Based Compensation, page F-102

   1.                                                   Clarify if you issued
any stock options or other equity awards subsequent to March 31,
                                                        2021. In this regard,
your disclosure on page 85 states that as of the date of the
                                                        prospectus, there were
135,579,826 outstanding options. However, your disclosure on
                                                        page F-102 indicates
there were 117,254,396 outstanding options as of March 31, 2021.
                                                        If additional options
were issued, tell us the fair value of ordinary shares used in the
                                                        valuation of these
options. If the the mid-point of your IPO price range was not used as a
                                                        factor in determining
the fair value of your ordinary shares, please explain why. Further,
 Peng Zhao
Kanzhun Ltd.
June 8, 2021
Page 2
      tell us what consideration you gave to disclosing any additional options
grants and the
      associated compensation expense that will be recognized in future
periods.
20. Subsequent Events, page F-106

2.    Please revise to disclose the estimated share-based compensation expenses
amount that is
      attributable to the 24,745,531 Class B ordinary shares issued to TECHWOLF
LIMITED.
      Clearly indicate when this expense will be recorded.
       You may contact Laura Veator, Senior Staff Accountant, at (202) 551-3716
or Stephen
Krikorian, Accounting Branch Chief, at (202) 551-3488 if you have questions
regarding
comments on the financial statements and related matters. Please contact Edwin
Kim, Staff
Attorney, at (202) 551-3297 or Jan Woo, Legal Branch Chief, at (202) 551-3453
with any other
questions.



                                                           Sincerely,
FirstName LastNamePeng Zhao
                                                           Division of
Corporation Finance
Comapany NameKanzhun Ltd.
                                                           Office of Technology
June 8, 2021 Page 2
cc:       Z. Julie Gao, Esq.
FirstName LastName