SEC Company Response from Ambow Education Holding Ltd. (AMBO) (CIK 0001494558) (AMBO) — May 21, 2018
Ambow Education Holding Ltd. (AMBO) (CIK 0001494558)
Date: May 21, 2018 · CIK: 0001494558 · Accession: 0001144204-18-029995
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-220207
Letter
Division of Corporation Finance Securities and Exchange Commission Washington, D.C. 20549 Re: Ambow Education Holding Ltd. Registration Statement on Form F-1 File No. 333-220207
Dear Mr. Spirgel:
On behalf of Ambow Education Holding Ltd., a Cayman Islands company (the “Company”), we have confirmed with our independent registered public accounting firm certain matters discussed with the staff (the “Staff”) of the Securities and Exchange Commission on a telephone call held on May 18, 2018 with respect to exhibit 23.1 to Amendment No. 9 to the Registration Statement on Form F-1/A (the “F-1”) filed on May 9, 2018 by the Company (File No.: 333-220207). Attached please find the letter from Marcum Bernstein & Pinchuk LLP confirming that they practice through one legal entity as requested by the Staff.
Should you have any questions relating to the foregoing, please contact our legal counsel Mitchell S. Nussbaum, Partner at Loeb & Loeb LLP, at 212-407-4159 or mnussbaum@loeb.com.
Sincerely,
Ambow Education Holding Ltd.
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CORRESP 1 filename1.htm AMBOW EDUCATION HOLDING LTD. LETTERHEAD May 21, 2018 Larry Spirgel Assistant Director AD Office 11 – Telecommunications Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Ambow Education Holding Ltd. Registration Statement on Form F-1 File No. 333-220207 Dear Mr. Spirgel: On behalf of Ambow Education Holding Ltd., a Cayman Islands company (the “Company”), we have confirmed with our independent registered public accounting firm certain matters discussed with the staff (the “Staff”) of the Securities and Exchange Commission on a telephone call held on May 18, 2018 with respect to exhibit 23.1 to Amendment No. 9 to the Registration Statement on Form F-1/A (the “F-1”) filed on May 9, 2018 by the Company (File No.: 333-220207). Attached please find the letter from Marcum Bernstein & Pinchuk LLP confirming that they practice through one legal entity as requested by the Staff. Should you have any questions relating to the foregoing, please contact our legal counsel Mitchell S. Nussbaum, Partner at Loeb & Loeb LLP, at 212-407-4159 or mnussbaum@loeb.com. Sincerely, Ambow Education Holding Ltd. /s/ Jin Huang Name: Jin Huang Title: 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 Ladies and Gentlemen: As requested, we hereby confirm that the firm of Marcum Bernstein& Pinchuk LLP comprises one legal entity, which single entity practices through a number of international offices. We operate in China as a foreign auditor and comply with all laws relevant to foreign auditors. The reason we issued consent letters from Guangzhou Office instead of New York Office was due to engagement partner rotation since the current engagement partner is based in Guangzhou, China. Please let us know if you need any further information in this regard. /s/ Marcum Bernstein & Pinchuk LLP Marcum Bernstein & Pinchuk LLP Guangzhou, China May 21, 2018