SEC Comment Letter for Ambow Education Holding Ltd. (AMBO) (CIK 0001494558) (AMBO) — Jul 18, 2013
Ambow Education Holding Ltd. (AMBO) (CIK 0001494558)
Date: July 18, 2013 · CIK: 0001494558 · Accession: 0000000000-13-039242
AI Filing Summary & Sentiment
Reasoning
Referenced dates: January 31, 2013
Letter
July 18 , 2013 Via E -mail Jin Huang President and Chief Executive Officer Ambow Education Holding Ltd. 18th Floor, Building A Chengjian Plaza, No. 18 BeiTaiPingZhuang Rd, Haidian District Beijing PRC 1000088
Re: Ambow Education Holding Ltd. Form 20 -F for fiscal year ended December 31, 2011 Filed May 29, 2012 File No. 001 -34824
Dear Dr. Huang:
We issued comments to you on the above captioned filing on December 21, 2012, February 15, 2013, April 4, 2013 and May 17, 2013 . In response to our comments, you submitted response letters dated January 31, 2013, March 18, 2013, May 2, 2013 and May 31, 2013 which included proposed disclosure to be included in an amendment to your Form 20 -F for fiscal year ended December 31, 2011. On July 2 , 2013 , we issued a follow -up letter informing you that the amendment to your Form 20 -F for fiscal year ended December 31, 2011 had yet to be filed and absent a substantive response, we would act consiste nt with our obligations under the federal securities laws.
As you have not provided a substantive response, we are terminating our review and will take further steps as we deem appropriate. These steps will include our releasing all correspondence relating to our review on the EDGAR system.
You may contact Dean Suehiro, Staff Accountant , at (202) 551 -3384 , or Robert Littlepage, Accountant Branch Chief , at (202) 551 -3361 if you have questions regarding comments on the financial statements and relate d matters. Please contact Reid Hooper , Attorney -Adviso r, at (202) 551 -3359, or Celeste M. Murphy, Legal Branch Chief , at (202) 551 - 3257 with any other questions.
Sincerely,
/s/ Celeste M. Murphy for
Show Raw Text
July 18 , 2013 Via E -mail Jin Huang President and Chief Executive Officer Ambow Education Holding Ltd. 18th Floor, Building A Chengjian Plaza, No. 18 BeiTaiPingZhuang Rd, Haidian District Beijing PRC 1000088 Re: Ambow Education Holding Ltd. Form 20 -F for fiscal year ended December 31, 2011 Filed May 29, 2012 File No. 001 -34824 Dear Dr. Huang: We issued comments to you on the above captioned filing on December 21, 2012, February 15, 2013, April 4, 2013 and May 17, 2013 . In response to our comments, you submitted response letters dated January 31, 2013, March 18, 2013, May 2, 2013 and May 31, 2013 which included proposed disclosure to be included in an amendment to your Form 20 -F for fiscal year ended December 31, 2011. On July 2 , 2013 , we issued a follow -up letter informing you that the amendment to your Form 20 -F for fiscal year ended December 31, 2011 had yet to be filed and absent a substantive response, we would act consiste nt with our obligations under the federal securities laws. As you have not provided a substantive response, we are terminating our review and will take further steps as we deem appropriate. These steps will include our releasing all correspondence relating to our review on the EDGAR system. You may contact Dean Suehiro, Staff Accountant , at (202) 551 -3384 , or Robert Littlepage, Accountant Branch Chief , at (202) 551 -3361 if you have questions regarding comments on the financial statements and relate d matters. Please contact Reid Hooper , Attorney -Adviso r, at (202) 551 -3359, or Celeste M. Murphy, Legal Branch Chief , at (202) 551 - 3257 with any other questions. Sincerely, /s/ Celeste M. Murphy for Larry Spirgel Assistant Director Jin Huan g Ambow Education Holding Ltd. July 18 , 2013 Page 2 cc: Via E -mail Steve Lin, Esq.