As many as 27 Chinese-American depositary receipts (ADRs) could be eligible for a secondary listing in Hong Kong, with the city likely to embrace companies that want to come home amid rising risks of US-listed Chinese firms being delisted, according to a report by Goldman Sachs. Some 27 ADRs, including e-commerce giant Pinduoduo and electric carmaker NIO, with a total market cap of around US$250 billion, would likely qualify for secondary listings in Hong Kong, according to a report published by the US investment bank on Monday. The list may shed light on potential candidates for future secondary listings in…