SEC Comment Letter 0000000000-24-004853 to ATA Creativity Global (AACG) (CIK 0001420529) (AACG)
ATA Creativity Global (AACG) (CIK 0001420529)
Date: April 30, 2024 · CIK: 0001420529 · Accession: 0000000000-24-004853
AI Filing Summary & Sentiment
File numbers found in text: 333-278921
Letter
United States securities and exchange commission logo April 30, 2024 Ruobai Sima Chief Financial Officer ATA Creativity Global c/o Rm. 507, Bldg. 3, BinhuZhuoyueCheng, WenhuaKechuangYuan, Huayuan Blvd. 365, Baohe, Hefei, Anhui 230051, China Re:ATA Creativity Global Registration Statement on Form F-3 Filed April 25, 2024 File No. 333-278921 Dear Ruobai Sima: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Jenna Hough at 202-551-3063 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Ning Zhang
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United States securities and exchange commission logo
April 30, 2024
Ruobai Sima
Chief Financial Officer
ATA Creativity Global
c/o Rm. 507, Bldg. 3, BinhuZhuoyueCheng,
WenhuaKechuangYuan, Huayuan Blvd. 365,
Baohe, Hefei, Anhui 230051, China
Re:ATA Creativity Global
Registration Statement on Form F-3
Filed April 25, 2024
File No. 333-278921
Dear Ruobai Sima:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Jenna Hough at 202-551-3063 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Ning Zhang