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SEC Comment Letter for First High-School Education Group Co., Ltd. (CIK 0001786182) — Feb 26, 2024

First High-School Education Group Co., Ltd. (CIK 0001786182)
Date: Feb. 26, 2024 · CIK: 0001786182 · Accession: 0000000000-24-002124

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 001-40150

Date
February 26, 2024
Author
Tommy Zhou
Form
UPLOAD
Company
First High-School Education Group Co., Ltd. (CIK 0001786182)

Letter

United States securities and exchange commission logo February 26, 2024 Tommy Zhou Chief Financial Officer First High-School Education Group Co., Ltd. No. 1-1, Tiyuan Road, Xishan District Kunming, Yunnan Province 650228 People’s Republic of China Re:First High-School Education Group Co., Ltd. Form 20-F for Fiscal Year Ended December 31, 2022 Filed May 1, 2023 File No. 001-40150 Dear Tommy Zhou: 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: Yu Ma, Esq.

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United States securities and exchange commission logo
February 26, 2024
Tommy Zhou
Chief Financial Officer
First High-School Education Group Co., Ltd.
No. 1-1, Tiyuan Road, Xishan District
Kunming, Yunnan Province 650228
People’s Republic of China
Re:First High-School Education Group Co., Ltd.
Form 20-F for Fiscal Year Ended December 31, 2022
Filed May 1, 2023
File No. 001-40150
Dear Tommy Zhou:
            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:       Yu Ma, Esq.