SEC Comment Letter for Sunlands Technology Group (STG) — Mar 19, 2018
Sunlands Technology Group
Date: March 19, 2018 · CIK: 0001723935 · Accession: 0000000000-18-008423
AI Filing Summary & Sentiment
File numbers found in text: 333-223190
Letter
March 19, 2018 Jianhong Yin Chairman Sunlands Online Education Group Building 4-6, Chaolai Science Park, No. 36 Chaoyang District, Beijing, 100012 Peoples Republic of China Re:Sunlands Online Education Group Registration Statement on Form F-1 Amended on March 14, 2018 File no. 333-223190 Dear Mr. Yin: We have reviewed your amended registration statement and have the following comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this comment, we may have additional comments. Amendment No. 2 of Form F-1 Filed on March 14, 2018 EX - 23.1 Consent of Independent Public Accounting Firm , page 1 1.The consent refers to an audit report dated March 14, 2018, which is different from the date of the report included in the filing. Please ask the audit firm to revise their consent. You may contact Christie Wong, Staff Accountant, at 202-551-3684 or Terry French, Accounting Branch Chief, at 202-551-3828 if you have questions regarding comments on the financial statements and related matters. Please contact Paul Fischer, Staff Attorney, at 202-551- 3415 or Celeste M. Murphy, Legal Branch Chief, at 202-551-3257 with any other questions. Division of Corporation Finance
FirstName LastNameJianhong Yin Comapany NameSunlands Online Education Group June 16, 2017 Page 2 FirstName LastName Jianhong Yin Sunlands Online Education Group March 19, 2018 Page 2 Office of Telecommunications
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March 19, 2018
Jianhong Yin
Chairman
Sunlands Online Education Group
Building 4-6, Chaolai Science Park, No. 36
Chaoyang District, Beijing, 100012
Peoples Republic of China
Re:Sunlands Online Education Group
Registration Statement on Form F-1
Amended on March 14, 2018
File no. 333-223190
Dear Mr. Yin:
We have reviewed your amended registration statement and have the following
comment. Please respond to this letter by amending your registration statement and providing
the requested information. If you do not believe our comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to this comment, we may have additional comments.
Amendment No. 2 of Form F-1 Filed on March 14, 2018
EX - 23.1 Consent of Independent Public Accounting Firm , page 1
1.The consent refers to an audit report dated March 14, 2018, which is different from the
date of the report included in the filing. Please ask the audit firm to revise their consent.
You may contact Christie Wong, Staff Accountant, at 202-551-3684 or Terry French,
Accounting Branch Chief, at 202-551-3828 if you have questions regarding comments on the
financial statements and related matters. Please contact Paul Fischer, Staff Attorney, at 202-551-
3415 or Celeste M. Murphy, Legal Branch Chief, at 202-551-3257 with any other questions.
Division of Corporation Finance
FirstName LastNameJianhong Yin
Comapany NameSunlands Online Education Group
June 16, 2017 Page 2
FirstName LastName
Jianhong Yin
Sunlands Online Education Group
March 19, 2018
Page 2
Office of Telecommunications