Correspondence 0001104659-23-092807 from 51Talk Online Education Group (COE)
51Talk Online Education Group
Date: Aug. 17, 2023 · CIK: 0001659494 · Accession: 0001104659-23-092807
AI Filing Summary & Sentiment
File numbers found in text: 001-37790
Referenced dates: August 7, 2023
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CORRESP
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51Talk
online education group
24 Raffles Place
#17-04 Clifford Centre,
Singapore 048621
August 17, 2023
VIA EDGAR
Ms. Jennifer Gowetski
Mr. Christopher Dunham
Mr. Joel Parker
Mr. Scott Stringer
Ms. Taylor Beech
Ms. Jennie Beysolow
Division of Corporation Finance
Office of Trade & Services
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
RE: 51Talk Online Education Group
(the “Company”)
Form 20-F for
Fiscal Year Ended December 31, 2022
Filed April
6, 2023
File No.
001-37790
Dear Ms. Gowetski, Mr. Dunham, Mr. Parker,
Mr. Stringer, Ms. Beech and Ms. Beysolow:
The
Company has received the letter dated August 7, 2023 from the staff of the Securities and Exchange Commission (the “Staff”)
regarding the Company’s annual report on Form 20-F for the fiscal year ended December 31, 2022 filed with the Commission on April
6, 2023 (the “2022 Form 20-F”). The Company respectfully submits to the Staff to request an extension to the deadline
for responding to the letter due to the additional time required to gather sufficient information and prepare thorough responses to address
the Staff’s comments. The Company will provide its response to the letter as soon as possible, no later than September 5, 2023.
If
you have any additional questions or comments regarding the 2022 Form 20-F, please contact the undersigned at tangchun@51talk.com
or the Company’s U.S. counsel, Haiping Li of Skadden, Arps, Slate, Meagher & Flom LLP at +86 (21) 6193-8210 or via e-mail
at haiping.li@skadden.com or Yilin Xu of Skadden, Arps, Slate, Meagher & Flom LLP, at +86 10 6535 5586 or via e-mail at yilin.xu@skadden.com.
Very truly yours,
/s/ Cindy Chun Tang
Name: Cindy Chun Tang
Title: Chief Financial Officer
cc: Haiping Li, Esq., Partner, Skadden,
Arps, Slate, Meagher & Flom LLP
Yilin Xu,
Esq., Partner, Skadden, Arps, Slate, Meagher & Flom LLP
Rong Liu,
Partner, Marcum Asia CPAs LLP