ekkh_corresp.htm

0001477932-17-002164.txt : 20170613 0001477932-17-002164.hdr.sgml : 20170613 20170511101113 ACCESSION NUMBER: 0001477932-17-002164 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20170511 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Eason Education Kingdom Holdings, Inc. CENTRAL INDEX KEY: 0001132509 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MANAGEMENT SERVICES [8741] IRS NUMBER: 880435998 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: UNIT 19, 35/F, TOWER 1 STREET 2: MILLENNIUM CITY 1, NO. 388 KWUN TONG ROA CITY: KWUN TONG, KOWLOON STATE: K3 ZIP: 00000 BUSINESS PHONE: 85221110810 MAIL ADDRESS: STREET 1: UNIT 19, 35/F, TOWER 1 STREET 2: MILLENNIUM CITY 1, NO. 388 KWUN TONG ROA CITY: KWUN TONG, KOWLOON STATE: K3 ZIP: 00000 FORMER COMPANY: FORMER CONFORMED NAME: HAN LOGISTICS INC DATE OF NAME CHANGE: 20010116 CORRESP 1 filename1.htm ekkh_corresp.htm

Eason Education Kingdom Holdings, Inc.

Millennium City 1, No. 388 Kwun Tong Road

Kwun Tong, Kowloon, Hong Kong

+852 2111-0810

May 11, 2017

VIA EDGAR

Sandra B. Hunter

Staff Attorney

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Re: Eason Education Kingdom Holdings, Inc.

Registration Statement on Form S-1 (File No. 333-212918)

Dear Ms. Hunter:

Pursuant to Rule 461(a) of the Securities Act of 1933, as amended, Eason Education Kingdom Holdings, Inc. (the “Company”) hereby requests that the effective date of the above-captioned Registration Statement on Form S-1 of the Company be accelerated to May 12, 2017 at 4:00 p.m. Eastern Time, or as soon thereafter as may be practicable.

The Company hereby acknowledges that:

· should the Commission or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

· the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

· the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

We understand that the Staff will consider this request as confirmation by the Company of its awareness of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. If you have any questions regarding the foregoing, please contact Thomas E. Puzzo, Esq., counsel to the undersigned at (206) 522-2256.

Very truly yours,

By: /s/ Cheng Kin Ning

Name:
Cheng Kin Ning

Title: Chief Financial Officer

cc: Thomas E. Puzzo, Esq.

	Re:	Eason Education Kingdom Holdings, Inc.
		Registration Statement on Form S-1 (File No. 333-212918)

	·	should the Commission or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

	·	the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

	·	the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

	Very truly yours,

	By:	/s/ Cheng Kin Ning
	Name:	Cheng Kin Ning
	Title:	Chief Financial Officer