SEC Comment Letter for Ambow Education Holding Ltd. (AMBO) (CIK 0001494558) (AMBO) — Feb 5, 2016
Ambow Education Holding Ltd. (AMBO) (CIK 0001494558)
Date: Feb. 5, 2016 · CIK: 0001494558 · Accession: 0000000000-16-063945
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-34824
Letter
Mail Stop 3720 February 5 , 2016 Dr. Jin Huang President and Chief Executive Officer Ambow Education Holding Ltd. 18th Floor, Building A, Chengjian Plaza, No. 18 BeiTaiPingZhuag Road, Haidian District Beijing 100088 People’s Republic of China
Re: Ambow Education Holding Ltd. Form 2 0-F for Fiscal Year Ended December 31, 2014 Filed April 21, 2015 File No. 001-34824
Dear Dr. Huang :
We issued comments to you on the above captioned filing on December 21, 2015 . On January 20, 2016, we issued a follow -up letter informing you that those comments remained outstanding and unresolved, and absent a substantive response, we would act consistent 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 include releasing publicly, through the agency’s EDGAR system, all correspondence, including this letter, relating to the review of your filing, consistent with the staff’s decision to publicly release comment and response letters relating to disclosure filings it has reviewed.
Please contact Joseph M. Kempf, Senior Staff Accountant at (202) 551 -3352, Robert S. Littlepage, Accounting Branch Chief at (202) 551 -3361 or me at (202) 551 -3810 with any questions.
Sincerely,
/s/ Robert S. Littlepage, for
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Mail Stop 3720 February 5 , 2016 Dr. Jin Huang President and Chief Executive Officer Ambow Education Holding Ltd. 18th Floor, Building A, Chengjian Plaza, No. 18 BeiTaiPingZhuag Road, Haidian District Beijing 100088 People’s Republic of China Re: Ambow Education Holding Ltd. Form 2 0-F for Fiscal Year Ended December 31, 2014 Filed April 21, 2015 File No. 001-34824 Dear Dr. Huang : We issued comments to you on the above captioned filing on December 21, 2015 . On January 20, 2016, we issued a follow -up letter informing you that those comments remained outstanding and unresolved, and absent a substantive response, we would act consistent 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 include releasing publicly, through the agency’s EDGAR system, all correspondence, including this letter, relating to the review of your filing, consistent with the staff’s decision to publicly release comment and response letters relating to disclosure filings it has reviewed. Please contact Joseph M. Kempf, Senior Staff Accountant at (202) 551 -3352, Robert S. Littlepage, Accounting Branch Chief at (202) 551 -3361 or me at (202) 551 -3810 with any questions. Sincerely, /s/ Robert S. Littlepage, for Larry Spirgel Assistant Director AD Office 11 – Telecommunications