Correspondence 0001213900-23-078733 from First High-School Education Group Co., Ltd. (CIK 0001786182)
First High-School Education Group Co., Ltd. (CIK 0001786182)
Date: Sept. 22, 2023 · CIK: 0001786182 · Accession: 0001213900-23-078733
AI Filing Summary & Sentiment
File numbers found in text: 001-40150
Referenced dates: September 20, 2023
Letter
VIA EDGAR Division of Corporation Finance Office of Trade & Services Responses to the Staff’s Comments on Form 20-F for the Fiscal Year Ended December 31, 2022 Filed May 1, 2023 File No. 001-40150
Dear Ms. Beech,
The Company has received the letter dated September 20, 2023 from the staff of the Securities and Exchange Commission (the “Commission”) regarding the Company’s annual report on Form 20-F for the fiscal year ended December 31, 2022 filed with the Commission on May 1, 2023 (the “2022 Form 20-F”). The Company respectfully submits to request an extension to the deadline for responding to the letter due to additional time required to prepare a thorough response and in part due to the coming week-long public holiday in China. The Company will provide its response to the letter via EDGAR as soon as possible, in any event no later than October 18, 2023.
If you have any additional questions or comments regarding the 2022 Form 20-F, please contact the undersigned at 86-10-6255-5966 or tommyzhou@dygz.com, or the Company’s U.S. counsel, Dan Ouyang of Wilson Sonsini Goodrich & Rosati, Professional Corporation, at 86-10-6529-8308 or douyang@wsgr.com.
Very truly yours,
/s/ Tommy Zhou
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First High-School Education Group Co., Ltd.
No. 1-1, Tiyuan Road, Xishan District,
Kunming, Yunnan Province 650228,
People’s Republic of China
VIA EDGAR
September 22, 2023
Ms. Taylor Beech
Division of Corporation Finance
Office of Trade & Services
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re:
First High-School Education Group Co., Ltd. (the “Company”)
Responses to the Staff’s Comments
on
Form 20-F for the Fiscal Year Ended
December 31, 2022
Filed May 1, 2023
File No. 001-40150
Dear Ms. Beech,
The Company has received the letter dated September
20, 2023 from the staff of the Securities and Exchange Commission (the “Commission”) regarding the Company’s
annual report on Form 20-F for the fiscal year ended December 31, 2022 filed with the Commission on May 1, 2023 (the “2022
Form 20-F”). The Company respectfully submits to request an extension to the deadline for responding to the letter due
to additional time required to prepare a thorough response and in part due to the coming week-long public holiday in China. The Company
will provide its response to the letter via EDGAR as soon as possible, in any event no later than October 18, 2023.
If you have any additional questions or comments
regarding the 2022 Form 20-F, please contact the undersigned at 86-10-6255-5966 or tommyzhou@dygz.com, or the Company’s U.S.
counsel, Dan Ouyang of Wilson Sonsini Goodrich & Rosati, Professional Corporation, at 86-10-6529-8308 or douyang@wsgr.com.
Very truly yours,
/s/ Tommy Zhou
Tommy Zhou
Chief Financial Officer
Enclosures
cc:
Dan Ouyang, Partner, Wilson Sonsini Goodrich &
Rosati, Professional Corporation
Adrian Yap, Partner, Audit Alliance LLP