Correspondence 0001104659-24-058811 from ATA Creativity Global (AACG) (CIK 0001420529) (AACG)
ATA Creativity Global (AACG) (CIK 0001420529)
Date: May 8, 2024 · CIK: 0001420529 · Accession: 0001104659-24-058811
AI Filing Summary & Sentiment
File numbers found in text: 333-278921
Letter
ATA Creativity Global
c/o Rm. 507, Bldg. 3, BinhuZhuoyueCheng
WenhuaKechuangYuan, Huayuan Blvd. 365
Baohe, Hefei, Anhui 230051
People’s Republic of China
May 8, 2024
VIA EDGAR
Division of Corporation Finance
Office of Trade & Services
Securities and Exchange Commission
Washington, D.C. 20549
Re: ATA Creativity Global
Registration Statement on Form F-3 Filed April 25, 2024
File No. 333-278921
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the Company hereby requests that the effectiveness of the above-referenced Registration Statement be accelerated to and that such Registration Statement become effective at 4:00 P.M., Eastern Time, on Thursday, May 9, 2024, or as soon thereafter as practicable.
In connection with the Company’s request for acceleration of effectiveness of the above-referenced Registration Statement, the Company acknowledges the following:
· should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
· the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
· the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities law of the United States.
Very truly yours,
ATA Creativity Global
Show Raw Text
CORRESP
1
filename1.htm
ATA Creativity Global
c/o Rm. 507, Bldg. 3, BinhuZhuoyueCheng
WenhuaKechuangYuan, Huayuan Blvd. 365
Baohe, Hefei, Anhui 230051
People’s Republic of China
May 8, 2024
VIA EDGAR
Division of Corporation Finance
Office of Trade & Services
Securities and Exchange Commission
Washington, D.C. 20549
Re:
ATA Creativity Global
Registration Statement on Form F-3 Filed April 25, 2024
File No. 333-278921
Ladies and Gentlemen:
Pursuant
to Rule 461 promulgated under the Securities Act of 1933, as amended, the Company hereby requests that the effectiveness of the above-referenced
Registration Statement be accelerated to and that such Registration Statement become effective at 4:00 P.M., Eastern Time, on Thursday,
May 9, 2024, or as soon thereafter as practicable.
In
connection with the Company’s request for acceleration of effectiveness of the above-referenced Registration Statement, the Company
acknowledges the following:
·
should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
·
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
·
the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities law of the United States.
Very truly yours,
ATA Creativity Global
By:
/s/ Xiaofeng Ma
Name: Xiaofeng Ma
Title: Chief Executive Officer