CORRESP 1 filename1.htm

 

July 22, 2022
   

ArentFox Schiff LLP

901 K Street NW

Suite 700

Washington, DC 20006

____________________

202.857.6000 MAIN

202.857.6395 FAX

____________________

afslaw.com

 

 

By EDGAR Submission

 

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Attention: Cara Wirth

 

Re: Elite Education Group International Ltd.
  Registration Statement on Form F-3
  Filed May 9, 2022
  File No. 333-264807

 

Ladies and Gentlemen:

 

This letter is being submitted on behalf of Elite Education Group International Ltd. (the “Company”) in response to the comment letter, dated June 2, 2022, of the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”) and on the receipt of additional oral comments from the Staff with respect to the Company’s Registration Statement on Form F-3 filed on May 9, 2022 (the “Registration Statement”). The Company’s amended Registration Statement (the “Amended Registration Statement”) has been submitted filed with the Commission.

 

For your convenience, we have repeated the comment prior to the response in italics.

 

Registration Statement on Form F-3 Filed May 9, 2022

 

General

 

1.We note your disclosure in the “Geographic Scope of Our Operations” section on page 2, which states that during the fiscal year ending September 30, 2021, all of your customers were Chinese residents. Please revise your filing, as applicable, to provide more specific and prominent disclosures about the legal and operational risks associated with China-based companies. For additional guidance, please see the Division of Corporation Finance’s Sample Letter to China-Based Companies issued by the Staff in December 2021 available on our website at https://www.sec.gov/corpfin/sample-letter-china-basedcompanies.

 

Response: The Company has revised the Amended Registration Statement to provide more specific and prominent disclosures about the legal and operational risks associated with companies with China operations.

 

* * *

 

 

 

 

Should you have any questions regarding the foregoing, please do not hesitate to contact Cavas Pavri at (202) 724-6847.

 

  Sincerely,
  ARENTFOX SCHIFF LLP
     
  /s/ Cavas Pavri
  By: Cavas Pavri

 

Enclosures  
   
cc: Zhenyu Wu, CFO