0001144204-13-019960.txt : 20130502 0001144204-13-019960.hdr.sgml : 20130502 20130403161548 ACCESSION NUMBER: 0001144204-13-019960 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130403 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: ROOM 701A, BUILDING A STREET 2: GOLDEN EAGLE MANSION, 80 HANXIAO ROAD CITY: PUDONG, SHANGHAI STATE: F4 ZIP: 200437 BUSINESS PHONE: (852) 3960 6506 MAIL ADDRESS: STREET 1: ROOM 701A, BUILDING A STREET 2: GOLDEN EAGLE MANSION, 80 HANXIAO ROAD CITY: PUDONG, SHANGHAI STATE: F4 ZIP: 200437 FORMER COMPANY: FORMER CONFORMED NAME: GREAT WALL ACQUISITION CORP DATE OF NAME CHANGE: 20030829 CORRESP 1 filename1.htm

 

CHINACAST EDUCATION CORPORATION

2000 Pudong Avenue, Room 505

Pudong, Shanghai 200135, China

 

April 3, 2013

 

Larry Spirgel
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington D.C. 20549

 

Re:ChinaCast Education Corporation
Item 4.01 Form 8-K
Filed March 28, 2013
File No. 001-33771

 

Dear Mr. Spirgel:

 

This letter sets forth the response of ChinaCast Education Corporation (the “Company”) to the comment letter dated March 28, 2013, that the staff of the Division of Corporation Finance (the “Staff”) provided to the Form 8-K filed by the Company on March 25, 2013.

 

  1. Please amend your Form 8-K to include the required letter from your former accountant indicating whether or not they agree with your disclosures in the Form 8-K.

 

Please refer to the Company’s Form 8-K/A filed on April 3, 2013.

 

  1. When you engage a new accountant, please report the engagement in a new Form 8-K and comply with the requirements of Regulation S-K Item 304(a)(2). In making any disclosures about consultations with your new accountants, please ensure you disclose any consultations up through the date of engagement.

 

The Company notes the Staff’s comment and will provide such disclosures in a new Form 8-K when a new accountant is engaged.

 

* * *

 

Should you have any questions or comments with respect to this filing, please call me at + (86) 158 0156 1905 or at +1 (415) 595-7418.

 

Sincerely,

 

 

/s/ Doug Woodrum

 

Doug Woodrum

Chief Financial Officer