0001104659-13-000223.txt : 20131104 0001104659-13-000223.hdr.sgml : 20131104 20130103060357 ACCESSION NUMBER: 0001104659-13-000223 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130103 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ambow Education Holding Ltd. CENTRAL INDEX KEY: 0001494558 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-EDUCATIONAL SERVICES [8200] IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 18 FL. BLDG. A, CHENJIAN PLAZA, NO. 18 STREET 2: BEITAIPING ZHUANG RD. CITY: BEIJING STATE: F4 ZIP: 100088 BUSINESS PHONE: 86 (10) 6206-8000 MAIL ADDRESS: STREET 1: 18 FL. BLDG. A, CHENJIAN PLAZA, NO. 18 STREET 2: BEITAIPING ZHUANG RD. CITY: BEIJING STATE: F4 ZIP: 100088 CORRESP 1 filename1.htm

 

January 3, 2013

 

Larry Spirgel

Dean Suehiro

Robert Littlepage

Jessica Plowgian

Division of Corporate Finance

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549-7010

 

Re:                             Ambow Education Holding Ltd.

Form 20-F for Fiscal Year Ended December 31, 2011

Filed May 29, 2012

Comment Letter Dated December 21, 2012

File No. 001-34824

 

Dear Mr. Spirgel, Mr. Suehiro, Mr. Littlepage and Ms. Plowgian:

 

I refer to your letter to Ms. Jin Huang, dated December 21, 2012, relating to Ambow Education Holding Ltd.’s annual report on Form 20-F for the fiscal year ended December 31, 2011, filed with the U.S. Securities and Exchange Commission on May 29, 2012.

 

We are in the process of collecting the relevant information in order to prepare accurate and complete answers to the issues raised.  Therefore, we respectfully request an extension of the deadline to January 24, 2013 to respond to your letter.

 

Should you have any additional questions or require additional information, please do not hesitate to contact me, Ms. Jin Huang (jin.huang@ambow.com; telephone: +86.10.6206.8001; Fax: +86.10.6206.8100), or our attorneys, Ms. Shuang Zhao (shuang.zhao@shearman.com; telephone: +852.2978.8002; fax: +852.2978.8099).

 

 

 

Very truly yours,

 

 

 

 

 

/s/ Jin Huang

 

Name:

Jin Huang

 

Title:

President and Chief Executive Officer