CORRESP 1 filename1.htm Correspondence

 

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Partners (admitted in Hong Kong)

 

   26th Floor, Gloucester Tower  
Pierre-Luc Arsenault3   The Landmark  
Lai Yi Chau   15 Queen’s Road Central  
Henry M.C. Cheng6   Hong Kong  
Michel Debolt3    
Justin M. Dolling6    
David Patrick Eich (non-resident)1,5,6   Telephone: +852 3761 3300   David Zhang
Liu Gan2   Facsimile:: +852 3761 3301   To Call Writer Directly
Damian C. Jacobs6,8     +852 3761 3318
Soo Yien Khor10   www.kirkland.com   david.zhang@kirkland.com
Wing Lau6    
Guang Li3    
Neil E.M. McDonald7,9    
Douglas S. Murning6    
Nicholas A. Norris6    
John A. Otoshi3    
Jamii Quoc8    
Jesse D. Sheley1    
Qiuning Sun3    
Dominic W.L. Tsun3,6    
Li Chien Wong    
Bate Yu3    
David Yun6,7    

Registered Foreign Lawyers

 

    
Damien Coles6    
Benjamin W. James4    
Bang Lin3    
Peng Qi3    
Benjamin Su3    
Jonathan J. Tadd6    
Huimin Tang3    
Shichun Tang3    
David Zhang3    

February 12, 2015

VIA CORRESPONDENCE

Larry Spirgel, Assistant Director

Kathleen Krebs, Special Counsel

Brandon Hill, Attorney Advisor

Terry French, Accountant Branch Chief

Sharon Virga, Staff Accountant

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

  Re: Hailiang Education Group Inc.

Registration Statement on Form F-1

Filed December 24, 2014

File No. 333-201263

CIK No. 0001596964

 

1. Admitted in the State of Illinois (U.S.A.)
2. Admitted in the Commonwealth of Massachusetts (U.S.A.)
3. Admitted in the State of New York (U.S.A.)
4. Admitted in the State of Texas (U.S.A.)
5. Admitted in the State of Wisconsin (U.S.A.)
6. Admitted in England and Wales
7. Admitted in New South Wales (Australia)
8. Admitted in Victoria (Australia)
9. Admitted in Western Australia (Australia)
10. Admitted in Singapore

Beijing     Chicago     Houston     London     Los Angeles     Munich     New York     Palo Alto     San Francisco     Shanghai     Washington, D.C.

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Securities and Exchange Commission

February 12, 2015

Page 2

 

Dear Mr. Spirgel, Ms. Krebs, Mr. Hill, Mr. French and Ms. Virga:

On behalf of our client, Hailiang Education Group Inc. (the “Company”), this letter sets forth our response to the comment regarding artwork contained in the comment letter to Mr. Lei Chen, the Company’s Chief Financial Officer, dated January 2, 2015 from the staff (the “Staff”) of the of the Securities and Exchange Commission (the “Commission”). This letter also contains, as Annex A, the artwork the Company proposes to include in its amendment No. 1 to registration statement on Form F-1 (the “Registration Statement”). We would like to respectfully inquire whether the artwork attached as Annex A is sufficiently responsive to the Staff’s comment. The Company will respond to the other comments contained in the comment letter soon.

The Staff’s comment regarding the artwork is repeated below in bold and is followed by the Company’s response. Capitalized terms used but not otherwise defined herein have the meanings set forth in the Registration Statement.

General

 

1. Please revise the prospectus cover page artwork to disclose what you are depicting in the pictures. If you are depicting particular schools, please identify the schools and explain the registrant’s relationship to the schools, which does not include ownership due to prohibitions and restrictions on foreign ownership under PRC laws and regulations. For guidance on prospectus artwork, refer to our Compliance and Disclosure Interpretations, Securities Act Forms, Question 101.02, available on our website at http://www.sec.gov/divisions/corpfin/cfguidance.shtml.

In response to the Staff’s comment, the Company has revised the prospectus cover page artwork with the names of the depicted schools and the nature of the schools’ ownership.

*        *        *

If you have any questions regarding the Registration Statement, please give me a call at +852 3761 3318 (work) or +852 9124 8324 (cell) or Benjamin Su at +852 3761 3306 (work) or +852 9881 9371 (cell).

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Securities and Exchange Commission

February 12, 2015

Page 3

 

Thank you for your time and attention.

 

Very truly yours,

/s/ David Zhang

David Zhang

of Kirkland & Ellis

Enclosure

 

cc: Lei Chen, Hailiang Education Group Inc.

Benjamin Su, Esq., Kirkland & Ellis International LLP

Jessie Qian, Partner, KPMG Huazhen (SGP)

Annex A

 

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