CORRESP 1 filename1.htm

 

 

March 22, 2023
 
Division of Corporation Finance
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, D.C. 20549
 
Re:

Sunlands Technology Group
Form 20-F for the Year Ended December 31, 2021

Correspondence dated January 12, 2023
File No. 001-38423

   
Attn: Division of Corporation Finance
Office of Trade & Services

 

VIA EDGAR

 

Dear Nasreen Mohammed, Joel Parker, Alyssa Wall and Taylor Beech:

 

Sunlands Technology Group (“Sunlands” or the “Company”) confirms receipt of the comment letter from the staff (the “Staff”) of the Securities and Exchange Commission, dated March 10, 2023 (the “Comment Letter”), containing the Staff’s comments on the Company’s correspondence dated January 12, 2023.

 

The Company respectfully advises the Staff that since it needs additional time to prepare thorough and sufficient responses to the Comment Letter, the Company respectfully requests an extension of the deadline for its responses. The Company expects to provide its responses to the Comment Letter no later than April 6, 2023.

 

If you have any questions, please contact Li He at +852-2533-3306 (li.he@davispolk.com) or Kevin Zhang at +852-2533-3384 (kevin.zhang@davispolk.com) of Davis Polk & Wardwell LLP, the Company’s U.S. legal counsel.

 

  Sincerely yours,
  Sunlands Technology Group
   
  By:  

/s/ Lu Lv

      Name: Lu Lv
      Title: Chief Financial Officer

 

cc:

Li He

Kevin Zhang

  Davis Polk & Wardwell LLP