United States securities and exchange commission logo November 17, 2023 Yajing Chen Chief Financial Officer Zai Lab Ltd 4560 Jinke Road Bldg. 1, Fourth Floor Pudong, Shanghai, China 201210 Re: Zai Lab Ltd Form 10-K for Fiscal Year Ended December 31, 2022 Response dated September 20, 2023 File No. 001-38205 Dear Yajing Chen: We have reviewed your September 20, 2023 response to our comment letter and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our September 13, 2023 letter. Form 10-K for Fiscal Year Ended December 31, 2022 General 1. We note your response to prior comment 1 and continue to believe that you should provide the documentation required by Item 9C of Form 10-K. Additionally, please amend your Form 10-K to provide the disclosures required under Item 9C(b) of Form 10-K. Refer to the Staff Statement on the Holding Foreign Companies Accountable Act and the Consolidated Appropriations Act, 2023, available on our website at https://www.sec.gov/corpfin/announcement/statement-hfcaa-040623. Yajing Chen Zai Lab Ltd November 17, 2023 Page 2 Please contact Jennifer Gowetski at 202-551-3401 or Andrew Mew at 202-551-3377 with any other questions. Sincerely, FirstName LastNameYajing Chen Division of Corporation Finance Comapany NameZai Lab Ltd Disclosure Review Program November 17, 2023 Page 2 cc: Aslynn Hogue FirstName LastName