February 26, 2019

Joanne Zuo
Chief Financial Officer
Four Seasons Education (Cayman) Inc.
5th Floor, Building C Jin'an 610
No. 610 Hengfeng Road, Jing'an District
Shanghai 200070
People's Republic of China

       Re: Four Seasons Education (Cayman) Inc.
           Form 20-F for the Fiscal Year Ended February 28, 2018
           Filed June 27, 2018
           File No. 001-38264

Dear Ms. Zuo:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments. In some of our comments, we may
ask you to
provide us with information so we may better understand your disclosure.

       Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Form 20-F for the Fiscal Year Ended February 28, 2018

Item 5, Operating and Financial Review and Prospects, page 62

1.    We note on page 9 that approximately half of your learning centers did
not possess
      required fire safety permits or were not in full compliance with fire
safety regulations at
      the time of filing of your Form 20-F. We also note that you were
attempting to obtain
      required permits and licenses and were in the process of identifying
suitable locations,
      negotiating leases and conducting renovations to relocate these existing
learning centers to
      new locations so as comply with these regulations. Please expand your
discussion of
      operating results and trends in accordance with Items 5A4 and 5D of Form
20-F. Explain
      how these regulatory uncertainties have materially affected or could
materially affect your
      operations as well as your revenues, income from continuing operations,
and profitability.
      Discuss also how these uncertainties and related demands and events are
reasonably likely
 Joanne Zuo
Four Seasons Education (Cayman) Inc.
February 26, 2019
Page 2
         to have a material effect on your liquidly and capital resources.
Donation Commmitments, page F-33

2.       We note that during 2016 you agreed to donate RMB100 million to
Shanghai East Normal
         University Education Development Fund ("Fund") over a five year
period. Please explain
         for us your consideration of whether or not your donation was an
unconditional promise to
         give cash. Tell us your basis in the accounting literature for
reporting your donation as
         marketing expenses and recognizing the payments on a straight-line
basis over five years.
3.       In this regard, tell us how the guidance provided by ASC 720-25-25-1,
ASC 720-25-30-1,
         and ASC 958-605-25-8 through -25-15 affected your consideration of how
to account for
         this donation.
       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

       You may contact Kathryn Jacobson, Senior Staff Accountant at (202)
551-3365 or
Joseph Kempf, Senior Staff Accountant, at (202) 551-3352 with any questions.



FirstName LastNameJoanne Zuo                                   Sincerely,
Comapany NameFour Seasons Education (Cayman) Inc.
                                                               Division of
Corporation Finance
February 26, 2019 Page 2                                       Office of
Telecommunications
FirstName LastName