SEC Comment Letter for Meta Data Ltd (CIK 0001722380) — Mar 30, 2020
Meta Data Ltd (CIK 0001722380)
Date: March 30, 2020 · CIK: 0001722380 · Accession: 0000000000-20-002731
AI Filing Summary & Sentiment
File numbers found in text: 001-38430
Letter
March 30, 2020 Honggang Zuo Chief Financial Officer OneSmart International Education Group Limited 165 West Guangfu Road Putuo District, Shanghai People’s Republic of China Re:OneSmart International Education Group Limited Form 20-F for the Fiscal Year Ended August 31, 2019 Filed December 16, 2019 File No. 001-38430 Dear Mr. Zuo: We have reviewed your filing and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to our comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to the comment, we may have additional comments. Form 20-F for the Fiscal Year Ended August 31, 2019 Exhibits 1.It appears your officer certifications filed under Exhibits 12.1 and 12.2 do not include the language referring to internal control over financial reporting that should appear in the introductory sentence of paragraph 4 of the Section 302 certifications. Please note this additional language became effective for your first annual report required to contain management´s report on internal control over financial reporting and in all periodic reports filed thereafter. Please revise your filings to include the correct certifications. We refer you to the guidance under Compliance and Disclosure Interpretations (C&DI) for Regulation S-K, Question 246.13. 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.
FirstName LastNameHonggang Zuo Comapany NameOneSmart International Education Group Limited March 30, 2020 Page 2 FirstName LastName Honggang Zuo OneSmart International Education Group Limited March 30, 2020 Page 2 Please contact Suying Li at (202) 551-3335 or Angela Lumley at (202) 551-3398 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services
Show Raw Text
March 30, 2020
Honggang Zuo
Chief Financial Officer
OneSmart International Education Group Limited
165 West Guangfu Road
Putuo District, Shanghai
People’s Republic of China
Re:OneSmart International Education Group Limited
Form 20-F for the Fiscal Year Ended August 31, 2019
Filed December 16, 2019
File No. 001-38430
Dear Mr. Zuo:
We have reviewed your filing and have the following comment. In our comment, we
may ask you to provide us with information so we may better understand your disclosure.
Please respond to our comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to the comment, we may have additional comments.
Form 20-F for the Fiscal Year Ended August 31, 2019
Exhibits
1.It appears your officer certifications filed under Exhibits 12.1 and 12.2 do not include the
language referring to internal control over financial reporting that should appear in the
introductory sentence of paragraph 4 of the Section 302 certifications. Please note this
additional language became effective for your first annual report required to contain
management´s report on internal control over financial reporting and in all periodic
reports filed thereafter. Please revise your filings to include the correct certifications. We
refer you to the guidance under Compliance and Disclosure Interpretations (C&DI)
for Regulation S-K, Question 246.13.
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.
FirstName LastNameHonggang Zuo
Comapany NameOneSmart International Education Group Limited
March 30, 2020 Page 2
FirstName LastName
Honggang Zuo
OneSmart International Education Group Limited
March 30, 2020
Page 2
Please contact Suying Li at (202) 551-3335 or Angela Lumley at (202) 551-3398 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services