SEC Comment Letter for Ambow Education Holding Ltd. (AMBO) (CIK 0001494558) (AMBO) — May 14, 2019
Ambow Education Holding Ltd. (AMBO) (CIK 0001494558)
Date: May 14, 2019 · CIK: 0001494558 · Accession: 0000000000-19-008462
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File numbers found in text: 333-231273
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May 14, 2019
Jin Huang
Chief Executive Officer
Ambow Education Holding Ltd.
12th Floor, Tower 1, Financial Street,
Chang’an Center, Shijingshan District, Beijing
100043
People’s Republic of China
Re:Ambow Education Holding Ltd.
Registration Statement on Form F-3
Filed May 8, 2019
File No. 333-231273
Dear Dr. Huang:
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 Joshua Shainess, Attorney-Adviser, at (202) 551-7951 with any questions.
Sincerely,
Division of Corporation Finance
Office of Telecommunications