SEC Comment Letter 0000000000-23-007682 to China Liberal Education Holdings Ltd (CLEU) (CIK 0001775085)
China Liberal Education Holdings Ltd (CLEU) (CIK 0001775085)
Date: July 19, 2023 · CIK: 0001775085 · Accession: 0000000000-23-007682
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File numbers found in text: 333-273266
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United States securities and exchange commission logo
July 19, 2023
Ngai Ngai Lam
Chief Executive Officer
China Liberal Education Holdings Ltd
Room 805, Block 15
No. A1 Chaoqian Road, Science and Technology Park
Changping District
Beijing, 102200
People’s Republic of China
Re:China Liberal Education Holdings Ltd
Registration Statement on Form F-3
Filed July 14, 2023
File No. 333-273266
Dear Ngai Ngai Lam:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Nicholas Nalbantian at 202-551-7470 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Ying Li