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SEC Comment Letter 0000000000-25-001973 to VisionSys AI Inc (VSA)

VisionSys AI Inc
Date: Feb. 20, 2025 · CIK: 0001592560 · Accession: 0000000000-25-001973

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File numbers found in text: 001-36363

Date
February 20, 2025
Author
Xiaobo Shao
Form
UPLOAD
Company
VisionSys AI Inc

Letter

February 20, 2025 Xiaobo Shao Chief Financial Officer TCTM Kids IT Education Inc. 6/F, No. 1 Andingmenwai Street, Litchi Tower Chaoyang District, Beijing 100011 People's Republic of China Re:TCTM Kids IT Education Inc. Annual Report on Form 20-F for Fiscal Year Ended December 31, 2023 Filed April 19, 2024 File No. 001-36363 Dear Xiaobo Shao: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Trade & Services cc:Haiping Li

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February 20, 2025
Xiaobo Shao
Chief Financial Officer
TCTM Kids IT Education Inc.
6/F, No. 1 Andingmenwai Street, Litchi Tower
Chaoyang District, Beijing 100011
People's Republic of China
Re:TCTM Kids IT Education Inc.
Annual Report on Form 20-F for Fiscal Year Ended December 31, 2023
Filed April 19, 2024
File No. 001-36363
Dear Xiaobo Shao:
            We have completed our review of your filing. We remind you that the company and
its management are responsible for the accuracy and adequacy of their disclosures,
notwithstanding any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Haiping Li