-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, BDrDxV65waLerlV0XojL15b3bBwNOng4ytAWt4Fed8iYFJzWAC4t6vGxJRfTsPun DsnrIUk6KuL9X6BYb3p9fw== 0001144204-10-052285.txt : 20110207 0001144204-10-052285.hdr.sgml : 20110207 20101004174035 ACCESSION NUMBER: 0001144204-10-052285 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20101004 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CHINACAST EDUCATION CORP CENTRAL INDEX KEY: 0001261888 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-EDUCATIONAL SERVICES [8200] IRS NUMBER: 200178991 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 25 FL. QIANG SHENG MANSION STREET 2: NO. 145 PU JIAN ROAD, PUDONG DISTRICT CITY: SHANGHAI STATE: F4 ZIP: 211217 BUSINESS PHONE: (8621) 6864-4666 MAIL ADDRESS: STREET 1: 25 FL. QIANG SHENG MANSION STREET 2: NO. 145 PU JIAN ROAD, PUDONG DISTRICT CITY: SHANGHAI STATE: F4 ZIP: 211217 FORMER COMPANY: FORMER CONFORMED NAME: GREAT WALL ACQUISITION CORP DATE OF NAME CHANGE: 20030829 CORRESP 1 filename1.htm Unassociated Document
CHINACAST EDUCATION CORPORATION
 
Suite 08, 20/F, One International Financial Centre, 1 Harbour View Street
Central, Hong Kong
 



October 4, 2010

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington D.C. 20549
  
 
Re:
ChinaCast Education Corporation
Form 10-K for Fiscal Year Ended December 31, 2009
Filed on March 29, 2010
 
Form 10-Q for Fiscal Quarter Ended June 30, 2010
File No. 1-33771
 
Dear Mr. Spirgel:
 
ChinaCast Education Corporation (the “Company”) is in receipt of the Staff’s letter dated September 24, 2010 with respect to comments relating to the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2009 and the Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2010.
 
After discussions with our legal counsel and our board of directors, we have determined that we would be in a position to file a comprehensive response no later than October 25, 2010.  Due to various factors, including the additional time needed to thoroughly review the Staff’s comments, together with the referenced Form 10-K and Form 10-Q with our internal accounting team and auditors, we require this additional time to respond.
 
Please feel free to contact our counsel Mitchell Nussbaum of Loeb & Loeb at (212) 407-4159 with any questions or concerns in this regard.
 
 
 

/s/ Antonio Sena
Antonio Sena
Chief Financial Officer
cc:
Mitchell Nussbaum
Loeb & Loeb LLP
 
 
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