SEC Company Response from Ambow Education Holding Ltd. (AMBO) (CIK 0001494558) (AMBO) — Feb 20, 2013
Ambow Education Holding Ltd. (AMBO) (CIK 0001494558)
Date: Feb. 20, 2013 · CIK: 0001494558 · Accession: 0001104659-13-011994
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-34824
Referenced dates: February 15, 2013
Letter
Division of Corporate Finance Securities and Exchange Commission Form 20-F for Fiscal Year Ended December 31, 2011 Filed May 29, 2012 Comment Letter Dated February 15, 2013 File No. 001-34824
Dear Mr. Spirgel, Mr. Suehiro, Mr. Littlepage, Mr. Hooper and Ms. Murphy:
I refer to your letter to Ms. Jin Huang, dated February 15, 2013, 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. In the meantime, due to Chinese New Year holiday in February, we respectfully request an extension of the deadline to March 25, 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
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CORRESP 1 filename1.htm February 20, 2013 Larry Spirgel Dean Suehiro Robert Littlepage Reid Hooper Celeste M. Murphy 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 February 15, 2013 File No. 001-34824 Dear Mr. Spirgel, Mr. Suehiro, Mr. Littlepage, Mr. Hooper and Ms. Murphy: I refer to your letter to Ms. Jin Huang, dated February 15, 2013, 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. In the meantime, due to Chinese New Year holiday in February, we respectfully request an extension of the deadline to March 25, 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