SEC Company Response from Ambow Education Holding Ltd. (AMBO) (CIK 0001494558) (AMBO) — Nov 17, 2022

Ambow Education Holding Ltd. (AMBO) (CIK 0001494558)
Date: Nov. 17, 2022 · CIK: 0001494558 · Accession: 0001104659-22-119992

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File numbers found in text: 333-264878

Date

November 18, 2022

Author

EDUCATION HOLDING LIMITED

Form

CORRESP

Company

Ambow Education Holding Ltd. (AMBO) (CIK 0001494558)

Letter

November 18, 2022 Securities and Exchange Commission 100 F. Street, N.E. Washington, D.C. 20549 Attention: Jennie Beysolow Re: Ambow Education Holding Limited Registration Statement on Form F-3 File No. 333-264878

Dear Ms. Beysolow:

The Company hereby requests that the effective date and time of the above referenced Registration Statement be accelerated to 5:00pm on November 22, 2022 or as soon thereafter as practicable, pursuant to Rule 461 of the Securities Act of 1933, as amended.

Very
truly yours,
AMBOW
EDUCATION HOLDING LIMITED

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CORRESP
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filename1.htm

AMBOW EDUCATION HOLDING LTD.

12th Floor, Tower 1, Financial Street,

Chang’an Center, Shijingshan District,

Beijing 100043

People’s Republic of China

November 18, 2022

Securities and Exchange Commission
 100 F. Street, N.E.
 Washington, D.C. 20549

 Attention: Jennie Beysolow

Re:
Ambow Education Holding Limited
 Registration Statement on Form F-3
 File No. 333-264878

Dear Ms. Beysolow:

The Company hereby requests
that the effective date and time of the above referenced Registration Statement be accelerated to 5:00pm on November 22, 2022 or as soon
thereafter as practicable, pursuant to Rule 461 of the Securities Act of 1933, as amended.

    Very
    truly yours,

    AMBOW
    EDUCATION HOLDING LIMITED

    By:
    /s/ Dr. Jin Huang

    Name:
     Dr. Jin Huang

    Title:
    Chairman and Chief Executive Officer

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