SEC Company Response from 51Talk Online Education Group (COE) — May 6, 2020
51Talk Online Education Group
Date: May 6, 2020 · CIK: 0001659494 · Accession: 0001104659-20-057129
AI Filing Summary & Sentiment
File numbers found in text: 333-237575
Letter
VIA EDGAR Office of Trade & Services Division of Corporation Finance Securities and Exchange Commission Washington, D.C. 20549 U. S. A. Re: China Online Education Group (CIK No. 0001659494) Registration Statement on Form F-3 (File No. 333-237575)
Dear Ms. Bagley and Ms. Peyser:
Pursuant to Rule 461 of Regulation C (“Rule 461”) promulgated under the Securities Act of 1933, as amended, China Online Education Group (the “Company”) hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-3 (the “Registration Statement”) be accelerated to, and that the Registration Statement become effective at, 4 p.m., Eastern Daylight Time on May 8, 2020, or as soon thereafter as practicable.
If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration of the effectiveness of the Registration Statement in accordance with Rule 461. Such request may be made by an executive officer of the Company or by any attorney from the Company’s U.S. counsel, Skadden, Arps, Slate, Meagher & Flom LLP.
[Signature page follows]
Very truly yours,
China Online Education Group
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CORRESP 1 filename1.htm May 6, 2020 VIA EDGAR Ms. Katherine Bagley Ms. Lilyanna Peyser Office of Trade & Services Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 U. S. A. Re: China Online Education Group (CIK No. 0001659494) Registration Statement on Form F-3 (File No. 333-237575) Dear Ms. Bagley and Ms. Peyser: Pursuant to Rule 461 of Regulation C (“Rule 461”) promulgated under the Securities Act of 1933, as amended, China Online Education Group (the “Company”) hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-3 (the “Registration Statement”) be accelerated to, and that the Registration Statement become effective at, 4 p.m., Eastern Daylight Time on May 8, 2020, or as soon thereafter as practicable. If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration of the effectiveness of the Registration Statement in accordance with Rule 461. Such request may be made by an executive officer of the Company or by any attorney from the Company’s U.S. counsel, Skadden, Arps, Slate, Meagher & Flom LLP. [Signature page follows] Very truly yours, China Online Education Group By: /s/ Jack Jiajia Huang Name: Jack Jiajia Huang Title: Chairman of the Board of Directors and Chief Executive Officer [Signature Page to Issuer Acceleration Request]