SEC Company Response from Ambow Education Holding Ltd. (AMBO) (CIK 0001494558) (AMBO) — Apr 18, 2013
Ambow Education Holding Ltd. (AMBO) (CIK 0001494558)
Date: April 18, 2013 · CIK: 0001494558 · Accession: 0001104659-13-030441
AI Filing Summary & Sentiment
File numbers found in text: 001-34824
Referenced dates: April 4, 2013, February 15, 2013
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CORRESP 1 filename1.htm April 18, 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: Pursuant to our telephonic discussion with the staff of the U.S. Securities and Exchange Commission (the “Staff”) on April 17, 2013, in order to prepare accurate and complete answers to the Staff’s certain verbal comments 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 respectfully request an extension of the deadline to May 2, 2013 to respond to the Staff’s verbal comments along with your letter to Ms. Jin Huang, dated April 4, 2013. 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