SEC Comment Letter 0000000000-23-000668 to China Liberal Education Holdings Ltd (CLEU) (CIK 0001775085)
China Liberal Education Holdings Ltd (CLEU) (CIK 0001775085)
Date: Jan. 20, 2023 · CIK: 0001775085 · Accession: 0000000000-23-000668
AI Filing Summary & Sentiment
File numbers found in text: 001-39259
Letter
United States securities and exchange commission logo January 20, 2023 Ngai Ngai Lam Chief Executive Officer China Liberal Education Holdings Ltd Room 1618 Zhongguangcun MOOC Times Building 18 Zhongguangcun Street, Haidian District Beijing, People’s Republic of China 100190 Re:China Liberal Education Holdings Ltd Form 20-F for the Fiscal Year Ended December 31, 2021 Filed April 14, 2022 File No. 001-39259 Dear Ngai Ngai Lam: 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: Ying Li, Esq., Hunter Taubman Fischer & Li LLC
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United States securities and exchange commission logo
January 20, 2023
Ngai Ngai Lam
Chief Executive Officer
China Liberal Education Holdings Ltd
Room 1618 Zhongguangcun MOOC Times Building
18 Zhongguangcun Street, Haidian District
Beijing, People’s Republic of China 100190
Re:China Liberal Education Holdings Ltd
Form 20-F for the Fiscal Year Ended December 31, 2021
Filed April 14, 2022
File No. 001-39259
Dear Ngai Ngai Lam:
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: Ying Li, Esq., Hunter Taubman Fischer & Li LLC