SEC Comment Letter 0000000000-23-002935 to Four Seasons Education (Cayman) Inc. (FEDU) (CIK 0001709819) (FEDU)
Four Seasons Education (Cayman) Inc. (FEDU) (CIK 0001709819)
Date: March 23, 2023 · CIK: 0001709819 · Accession: 0000000000-23-002935
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File numbers found in text: 001-38264
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United States securities and exchange commission logo
March 23, 2023
Yi Zuo
Chief Executive Officer
Four Seasons Education (Cayman) Inc.
Room 1301, Zi'an Building
309 Yuyuan Road, Jing'an District
Shanghai 200040
People’s Republic of China
Re:Four Seasons Education (Cayman) Inc.
Form 20-F for Fiscal Year Ended February 28, 2022
Filed June 30, 2022
File No. 001-38264
Dear Yi Zuo:
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: Steve Lin