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Correspondence 0001104659-23-116563 from 51Talk Online Education Group (COE)

51Talk Online Education Group
Date: Nov. 13, 2023 · CIK: 0001659494 · Accession: 0001104659-23-116563

AI Filing Summary & Sentiment

File numbers found in text: 001-37790

Referenced dates: November 6, 2023

Date
December 31, 2022
Author
/s/ Cindy Chun Tang
Form
CORRESP
Company
51Talk Online Education Group

Letter

VIA EDGAR Division of Corporation Finance Office of Trade & Services Securities and Exchange Commission Form 20-F for Fiscal Year Ended December 31, 2022 Filed April 6, 2023 Correspondence filed September 5, 2023 File No. 001-37790

Dear Ms. Beech and Ms. Beysolow:

The Company has received the letter dated November 6, 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”) and the Company’s response letter submitted on September 5, 2023. 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 December 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

Show Raw Text
CORRESP
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51Talk
online education group

24 Raffles Place #17-04 Clifford Centre,

Singapore 048621

November
 13, 2023

VIA EDGAR

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

    Correspondence filed September 5, 2023

    File No. 001-37790

Dear Ms. Beech and Ms. Beysolow:

The
Company has received the letter dated November 6, 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”) and the Company’s response letter submitted on September 5, 2023. 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 December 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