SEC Comment Letter 0000000000-24-002124 to First High-School Education Group Co., Ltd. (CIK 0001786182)
First High-School Education Group Co., Ltd. (CIK 0001786182)
Date: Feb. 26, 2024 · CIK: 0001786182 · Accession: 0000000000-24-002124
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File numbers found in text: 001-40150
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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.