0001104659-13-030441.txt : 20131104 0001104659-13-030441.hdr.sgml : 20131104 20130418060528 ACCESSION NUMBER: 0001104659-13-030441 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130418 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

 

April 18, 2013

 

Larry Spirgel

Dean Suehiro

Robert Littlepage

Reid Hooper

Celeste M. Murphy

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 February 15, 2013

 

File No. 001-34824

 

Dear Mr. Spirgel, Mr. Suehiro, Mr. Littlepage, Mr. Hooper and Ms. Murphy:

 

Pursuant to our telephonic discussion with the staff of the U.S. Securities and Exchange Commission (the “Staff”) on April 17, 2013, in order to prepare accurate and complete answers to the Staff’s certain verbal comments 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 respectfully request an extension of the deadline to May 2, 2013 to respond to the Staff’s verbal comments along with your letter to Ms. Jin Huang, dated April 4, 2013.

 

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