SEC Company Response from Ambow Education Holding Ltd. (AMBO) (CIK 0001494558) (AMBO) — Jan 3, 2013
Ambow Education Holding Ltd. (AMBO) (CIK 0001494558)
Date: Jan. 3, 2013 · CIK: 0001494558 · Accession: 0001104659-13-000223
AI Filing Summary & Sentiment
File numbers found in text: 001-34824
Referenced dates: December 21, 2012
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CORRESP 1 filename1.htm January 3, 2013 Larry Spirgel Dean Suehiro Robert Littlepage Jessica Plowgian Division of Corporate Finance Securities and Exchange Commission 100 F Street, NE Washington, DC 20549-7010 Re: Ambow Education Holding Ltd. Form 20-F for Fiscal Year Ended December 31, 2011 Filed May 29, 2012 Comment Letter Dated December 21, 2012 File No. 001-34824 Dear Mr. Spirgel, Mr. Suehiro, Mr. Littlepage and Ms. Plowgian: I refer to your letter to Ms. Jin Huang, dated December 21, 2012, relating to Ambow Education Holding Ltd.’s annual report on Form 20-F for the fiscal year ended December 31, 2011, filed with the U.S. Securities and Exchange Commission on May 29, 2012. We are in the process of collecting the relevant information in order to prepare accurate and complete answers to the issues raised. Therefore, we respectfully request an extension of the deadline to January 24, 2013 to respond to your letter. Should you have any additional questions or require additional information, please do not hesitate to contact me, Ms. Jin Huang (jin.huang@ambow.com; telephone: +86.10.6206.8001; Fax: +86.10.6206.8100), or our attorneys, Ms. Shuang Zhao (shuang.zhao@shearman.com; telephone: +852.2978.8002; fax: +852.2978.8099). Very truly yours, /s/ Jin Huang Name: Jin Huang Title: President and Chief Executive Officer