TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo March 2, 2021 Ngai Ngai Lam Chief Executive Officer China Liberal Education Holdings Ltd Zhongguancun MOOC Times Building, Room 1618 18 Zhongguancun Street, Haidian District Beijing, People s Republic of China 100190 Re: China Liberal Education Holdings Ltd Draft Registration Statement on Form F-1 Submitted February 25, 2021 CIK No. 0001775085 Dear Ms. Lam: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement no later than 48 hours prior to the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Katherine Bagley at (202) 551-2545 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Ying Li