Correspondence 0000950103-23-008954 from Sunlands Technology Group (STG)
Sunlands Technology Group
Date: June 20, 2023 · CIK: 0001723935 · Accession: 0000950103-23-008954
AI Filing Summary & Sentiment
File numbers found in text: 001-38423
Letter
Division of Corporation Finance File No. 001-38423 Attn: Division of Corporation Finance Office of Trade & Services VIA EDGAR
Re:
Dear Kyle Wiley, Christopher Dunham, Rucha Pandit and Taylor Beech:
Sunlands Technology Group (“Sunlands” or the “Company”) confirms receipt of the comment letter from the staff (the “Staff”) of the Securities and Exchange Commission, dated May 23, 2023 (the “Comment Letter”), containing the Staff’s comments on the Company’s correspondence dated April 4, 2023.
The Company respectfully advises the Staff that since it needs additional time to prepare thorough and sufficient responses to the Comment Letter, the Company respectfully requests an extension of the deadline for its responses. The Company expects to provide its responses to the Comment Letter no later than July 7, 2023.
Further, the Company respectfully informs the Staff that Ms. Selena Lu Lv has tendered her resignation from the position as the Company’s director, chief financial officer and chief strategy officer for personal reasons, effective on May 16, 2023. In light of this development, the Company respectfully requests that its contact person be updated to Mr. Tongbo Liu (liutongbo@sunlands.com), the chief executive officer of the Company, for future correspondence.
If you have any questions, please contact Li He at +852-2533-3306 (li.he@davispolk.com) or Kevin Zhang at +852-2533-3384 (kevin.zhang@davispolk.com) of Davis Polk & Wardwell LLP, the Company’s U.S. legal counsel.
Sincerely yours,
Sunlands Technology Group
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June 20, 2023
Division of Corporation Finance
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re:
Sunlands Technology Group
Form 20-F for the Year Ended December 31, 2022
Correspondence dated May 23, 2023
File No. 001-38423
Attn:
Division of Corporation Finance
Office of Trade & Services
VIA EDGAR
Dear Kyle Wiley, Christopher Dunham, Rucha Pandit and Taylor Beech:
Sunlands Technology Group (“Sunlands”
or the “Company”) confirms receipt of the comment letter from the staff (the “Staff”) of the Securities and Exchange
Commission, dated May 23, 2023 (the “Comment Letter”), containing the Staff’s comments on the Company’s correspondence
dated April 4, 2023.
The Company respectfully advises the Staff that
since it needs additional time to prepare thorough and sufficient responses to the Comment Letter, the Company respectfully requests an
extension of the deadline for its responses. The Company expects to provide its responses to the Comment Letter no later than July 7,
2023.
Further, the Company respectfully informs the Staff
that Ms. Selena Lu Lv has tendered her resignation from the position as the Company’s director, chief financial officer and chief
strategy officer for personal reasons, effective on May 16, 2023. In light of this development, the Company respectfully requests that
its contact person be updated to Mr. Tongbo Liu (liutongbo@sunlands.com), the chief executive officer of the Company, for future correspondence.
If you have any questions, please contact Li He
at +852-2533-3306 (li.he@davispolk.com) or Kevin Zhang at +852-2533-3384 (kevin.zhang@davispolk.com) of Davis Polk & Wardwell LLP,
the Company’s U.S. legal counsel.
Sincerely yours,
Sunlands Technology Group
By:
/s/ Tongbo
Liu
Name: Tongbo Liu
Title: Chief Executive Officer
cc:
Li He
Kevin Zhang
Davis Polk & Wardwell LLP