SEC Comment Letter for Ambow Education Holding Ltd. (AMBO) (CIK 0001494558) (AMBO) — Apr 8, 2016
Ambow Education Holding Ltd. (AMBO) (CIK 0001494558)
Date: April 8, 2016 · CIK: 0001494558 · Accession: 0000000000-16-071462
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-34824
Letter
Mail Stop 3720 April 8, 2016 Mr. Kia Jing Tan Chief Financial 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 Mr. Tan:
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Terry French for
Show Raw Text
Mail Stop 3720
April 8, 2016
Mr. Kia Jing Tan
Chief Financial 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 Mr. Tan:
We have completed our review of your filing. We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States. We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Terry French for
Larry Spirgel
Assistant Director
AD Office 11 – Telecommunications
Cc: Norwod P. Beveridge, Esq., Loeb & Loeb, LLP
Tahra Wright, Esq., Loeb & Loeb, LLP
Lawrence Venick, Esq., Loeb & Loeb, LLP