<SEC-DOCUMENT>0001104659-22-069944.txt : 20221110
<SEC-HEADER>0001104659-22-069944.hdr.sgml : 20221110
<ACCEPTANCE-DATETIME>20220610092917
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-22-069944
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20220610

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Skillful Craftsman Education Technology Ltd
		CENTRAL INDEX KEY:			0001782309
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-EDUCATIONAL SERVICES [8200]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		FLOOR 4 BLDG 1 NO. 311 YANXIN RD
		CITY:			HUISHAN QU, WUXI SHI
		STATE:			F4
		ZIP:			214406
		BUSINESS PHONE:		13395136886

	MAIL ADDRESS:	
		STREET 1:		FLOOR 4 BLDG 1 NO. 311 YANXIN RD
		CITY:			HUISHAN QU, WUXI SHI
		STATE:			F4
		ZIP:			214406
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"><IMG SRC="tm2211798d4_correspimg01.jpg" ALT="">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Will H. Cai</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">+852 3758 1210</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">wcai@cooley.com</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5pt 0pt 0; text-align: right">June 10, 2022</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Office of Technology</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">Attn:</TD><TD STYLE="text-align: justify">Mr. Scott Anderegg</TD></TR><TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD STYLE="text-align: justify">Ms. Jennifer L&oacute;pez Molina</TD></TR>
                                                                                               </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in">Re:</TD><TD STYLE="text-align: justify"><B>Skillful Craftsman Education Technology Ltd</B></TD></TR><TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD STYLE="text-align: justify"><B>Responses to the Staff&rsquo;s Comment Letter Dated May 19, 2022</B></TD></TR>
                                                                                                                             <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD STYLE="text-align: justify"><B>File No. 333-259498</B></TD></TR>
                                                                                                                             </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Dear Mr. Anderegg and Ms. L&oacute;pez Molina:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">On behalf of our client, Skillful
Craftsman Education Technology Ltd (the &ldquo;<B><I>Company</I></B>&rdquo;), we submit to the staff (the &ldquo;<B><I>Staff</I></B>&rdquo;)
of the Securities and Exchange Commission (the &ldquo;<B><I>Commission</I></B>&rdquo;) this letter setting forth the Company&rsquo;s responses
to the comments contained in the Staff&rsquo;s letter dated May 19, 2022 (the &ldquo;<B><I>Comment Letter</I></B>&rdquo;) on the Amendment
No.4 to the Registration Statement on Form F-3 publicly filed with the Commission on April 22, 2022 (the &ldquo;<B><I>Registration Statement</I></B>&rdquo;).
In response to these comments, the Company has revised the Registration Statement and is filing Amendment No.5 to the Registration Statement
(the &ldquo;<B><I>Amended Registration Statement</I></B>&rdquo;) concurrently with the submission of this response letter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Set forth below are the Company&rsquo;s
responses to the Staff&rsquo;s comments. The Staff&rsquo;s comments are repeated below in bold and are followed by the Company&rsquo;s
responses. Capitalized terms used but not defined herein are used herein as defined in the Amended Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Amendment No. 4 to Registration Statement
on Form F-3 filed April 22, 2022</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Cover Page</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"><B>1.</B></TD><TD STYLE="text-align: justify"><B>We note your revised disclosure in response to comment 1 and we reissue the comment. Clearly disclose
how you will refer to the holding company, subsidiaries and VIE when providing the disclosure throughout the document so that it is clear
to investors which entity the disclosure is referencing and which subsidiaries or entities are conducting the business operations. For
example, we note on the prospectus cover page that you define &quot;Skillful Craftsman&quot; as &quot;we&quot; or &quot;us;&quot; . .
.. including its wholly-owned subsidiaries, and, in the context of describing our operations and consolidated financial statement information,
the variable interest entity in China.&quot; Refrain from using terms such as &ldquo;we&rdquo; or &ldquo;our&rdquo; when describing activities
or functions of the subsidiaries or VIE.</B></TD></TR><TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
                                                      <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD STYLE="text-align: justify">In response to the Staff&rsquo;s comment,
the Company has revised the relevant disclosure on cover page and pages 1 to 5, 15 to 17, and 19 to 27 of the Amended Registration Statement.</TD></TR>
                                                      </TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">c/o 3501 Two Exchange Square, 8 Connaught Place, Central, Hong Kong</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">t: + 852 3758 1200 f: + 852 3014 7818 cooley.com</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"></P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><IMG SRC="tm2211798d4_correspimg01.jpg" ALT="">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">June 10, 2022</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">Page 2</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"><B>2.</B></TD><TD STYLE="text-align: justify"><B>We note your revised disclosure in response to comment 2 that &quot;[t]o the extent cash in the business
is in the PRC or a PRC entity, and may need to be used to fund operations outside of the PRC, the funds may not be available due to limitations
placed by the government.&quot; Given your operations in Hong Kong, please amend your disclosure here and in the summary risk factors
and risk factor sections to state that, to the extent cash or assets in the business are in the PRC or Hong Kong or a PRC or Hong Kong
entity, the funds and assets may not be available to fund operations or for other use outside of the PRC or Hong Kong due to interventions
in or the imposition of restrictions and limitations on the ability of you, your subsidiaries, or the consolidated VIEs by the PRC government
to transfer cash and assets.</B></TD></TR><TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
                                          <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD STYLE="text-align: justify">In response to the Staff&rsquo;s comment,
the Company has revised the relevant disclosure in the 10<SUP>th</SUP> paragraph on cover page and pages 8 and 26 of the Amended Registration
Statement.</TD></TR>
                                          </TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"><B>3.</B></TD><TD STYLE="text-align: justify"><B>We note your revised disclosure in response to comment 6 included in the fifth sentence of the 10th
paragraph on your cove page. Clarify if such description of how funds are transferred between you, your subsidiaries, the consolidated
VIE or investors is covered by your cash management policies, and disclose the source of such policies (e.g., whether they are contractual
in nature, pursuant to regulations, etc.); alternatively, state on the cover page and in the prospectus summary that you have no such
cash management policies that dictate how funds are transferred. Provide a cross-reference on the cover page to the discussion of this
issue in the prospectus summary.</B></TD></TR><TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
                                              <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD STYLE="text-align: justify">In response to the Staff&rsquo;s comment,
the Company has revised the relevant disclosure in the 10<SUP>th</SUP> paragraph on cover page and page 7 of the Amended Registration
Statement.</TD></TR>
                                              </TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"><B>4.</B></TD><TD STYLE="text-align: justify"><B>We note your revised disclosure in response to comment 3 that &quot;Skillful Craftsman does not own
these operations but relies on contractual arrangements . . . to (i) exercise effective control over the VIE and the VIE's subsidiary;
(ii) receive substantially all of the economic benefits and absorb substantially all of the losses of the VIE and the VIE's subsidiary;
and (iii) have an exclusive option to purchase all or part of the equity interests in the VIE when and to the extent permitted by PRC
law, to consolidate the financial results of the VIE and VIE's subsidiary in its consolidated financial statements in accordance with
U.S. GAAP.&quot; Please revise this sentence to ensure that any references to control or benefits that accrue to you because of the VIE
are limited to and clearly describe the conditions you met for consolidation of the VIE under U.S. GAAP. Your disclosure should clarify
that you are the primary beneficiary of the VIE for accounting purposes. Please revise and make conforming revisions throughout your registration
statement.</B></TD></TR><TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
                        <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD STYLE="text-align: justify">In response to the Staff&rsquo;s comment,
the Company has revised the relevant disclosure in the 10<SUP>th</SUP> paragraph on cover page and made conforming changes on pages 6
and 25 of the Amended Registration Statement.</TD></TR>
                        </TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"><B>5.</B></TD><TD STYLE="text-align: justify"><B>Please amend your disclosure here and in the summary risk factors and risk factors sections to state
that, to the extent cash or assets in the business are in the PRC/Hong Kong or a PRC/Hong Kong entity, the funds or assets may not be
available to fund operations or for other use outside of the PRC/Hong Kong due to interventions in or the imposition of restrictions and
limitations on the ability of you, your subsidiaries, or the consolidated VIE by the PRC government to transfer cash or assets. On the
cover page, provide cross-references to these other discussions.</B></TD></TR><TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
                                                                              <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD STYLE="text-align: justify">In response to the
Staff&rsquo;s comment, the Company has revised the relevant disclosure in the 10<SUP>th</SUP> paragraph on cover page and pages 8, 17
and 26 of the Amended Registration Statement.</TD></TR>
                                                                              </TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">c/o 3501 Two Exchange Square, 8 Connaught Place, Central, Hong Kong</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">t: + 852 3758 1200 f: + 852 3014 7818 cooley.com</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>

<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><IMG SRC="tm2211798d4_correspimg01.jpg" ALT="">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">June 10, 2022</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">Page 3</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Prospectus Summary, page 2</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"><B>6.</B></TD><TD STYLE="text-align: justify"><B>We note your response to comment 7 and your disclosure that &quot;based on the opinion of our PRC legal
counsel, we believe that our PRC subsidiaries and the VIE are not subject to permission requirements or approval from the CSRC, the CAC,
nor any other entity to approve these <U>contractual arrangements</U>&quot; (emphasis added). Please also state whether you, your subsidiaries,
or VIEs are covered by permissions requirements from the China Securities Regulatory Commission (CSRC), Cyberspace Administration of China
(CAC) or any other governmental agency that is required to approve the VIE&rsquo;s <U>operations</U>, and state affirmatively whether
you have received all requisite permissions or approvals and whether any permissions or approvals have been denied. Please also describe
the consequences to you and your investors if you, your subsidiaries, or the VIE: (i) do not receive or maintain such permissions or approvals,
(ii) inadvertently conclude that such permissions or approvals are not required, or (iii) applicable laws, regulations, or interpretations
change and you are required to obtain such permissions or approvals in the future. Please include similar disclosure in your risk factor
section.</B></TD></TR><TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
                      <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD STYLE="text-align: justify">In response to the
Staff&rsquo;s comment, the Company has revised the relevant disclosure and made confirming changes on pages 5 and 23 of the Amended Registration
Statement.</TD></TR>
                      </TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Financial Information Related to the VIE
and Parent, page 8</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"><B>7.</B></TD><TD STYLE="text-align: justify"><B>We note your revised disclosure in response to comment 10 and reissue the comment in part. Please disclose
which entities are the company's &quot;other subsidiaries&quot; in the consolidated financial schedule.</B></TD></TR><TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
                                                                                                                     <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD STYLE="text-align: justify">In response to the
Staff&rsquo;s comment, the Company has revised the relevant disclosure in the 10<SUP>th</SUP> paragraph on pages 9 to 14 and pages 32
to 37 of the Amended Registration Statement.</TD></TR>
                                                                                                                     </TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">c/o 3501 Two Exchange Square, 8 Connaught Place, Central, Hong Kong</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">t: + 852 3758 1200 f: + 852 3014 7818 cooley.com</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<!-- Field: Page; Sequence: 3 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><IMG SRC="tm2211798d4_correspimg01.jpg" ALT="">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in">If you have any questions regarding
the Amended Registration Statement, please contact the undersigned by phone at +852-3758-1210 or via e-mail at wcai@cooley.com.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%">Very truly yours,</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">/s/ Will H. Cai</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">Will H. Cai</TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%">cc:</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 2%">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 95%; text-align: left">Xiaofeng Gao, Co-Chief Executive Officer, Skillful Craftsman Education Technology Limited</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">Bin Fu, Co-Chief Executive Officer, Skillful Craftsman Education Technology Limited</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">Dawei Chen, Chief Financial Officer, Skillful Craftsman Education Technology Limited</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">Frank Parrish, Partner, TPS Thayer, LLC</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">Eric Huang, Partner, V&amp;T Law Firm</TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">c/o 3501 Two Exchange Square, 8 Connaught Place, Central, Hong Kong</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">t: + 852 3758 1200 f: + 852 3014 7818 cooley.com</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"></P>

<!-- Field: Page; Sequence: 4; Options: Last -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>tm2211798d4_correspimg01.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 tm2211798d4_correspimg01.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0D)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1" !% *,# 2(  A$! Q$!_\0
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MGA(2R >;'<)Y1[Y.01^6?RI/A5)(_A&17SMCNG5,_P!W:I_F37"ZUKVK^/\
M58+*TM"L2DF*W0YQZLY_KT%>O>'=&CT#0K;3D;>8UR[_ -YSR3^?Z4X/GJ.2
MV,L9!X3+HX6J_?<KV[(\:^'7_(^:;_VU_P#13U/XX:ZN/B-<1P<SB2%(!D#!
MVKMZ\=3W]:@^'7_(^:;_ -M?_13UU?Q-\,W+W*>(+!'8HH6X"?>7'1Q_(^F!
M6,4W2T[GM5ZT*>:I3TYH65^]W^95^Q_%#^]/_P!_X/\ &J.I^'/B!K,*1:A;
MO<(C;E#3P\'IV:M;1_BRD=DD6K64LDZ#'FP$?/[D'&#]/TJM=?$36];UFUM_
M#UH8P'XB8!S+_O>B_C[YJG[-KXF<L%F$*C_<4XV^U:R^^YVWA/2;FU\&0:7J
M\&'VR1R1,P?Y"S8&02.AKS"QEF\!>/6BF+?9T?RY"?XX6Z-^'!^HQ7MT)E,$
M9G""7:-X0Y4-WQ[5YY\6-'CET^VUA2JS0L('R<%U.2/Q!S^9K2K"T4UT/,RO
M%JIBIT:WPU;WMM?7;^NQSGC;4)/%7C2'3;%Q)%$PMX<'*EB?F;\^/HM>P:=8
M0Z7IMO8VXQ%!&$7/4X[_ %/6O,/A1H?G7EQK4R?) /*@)'5R/F/X#C_@5>LT
MZ*;O-]2<ZJ1@X8.G\--?C_7YA1116YX857O+"SU&'RKVUAN(_P"[*@8#\ZL4
M4#C)Q=T[,P/^$)\-!]W]CV^<YZ''Y9K8M;.UL81#:6\4$0Z)$@4?D*GHI**6
MR-)UZM16G)OU;?ZA65?^&M%U.4RWFF6TLIZR%,,?J1R:U:*&D]R85)TW>#:?
MEH9NG^'M(TI_,L=.MX9/[ZI\WYGFM*BBA)+84YRF^:;N_/40@,"" 0>"#6)/
MX.\.W,IDDTBUW'KM7;G\!BMRBAI/<JG5J4]82:]&T5;'3+'3(C%8VD-NAZB)
M N?KZU:HHIVL1*3D[R=V4+;0](LYUGM=+LH)DSMDBMT5AD8."!GH:OT44DDM
MARG*;O)W]=3%NO"7A^\F,T^DVS2,<EE3;D^^,9J[I^D:=I2%+"R@MPWWO+0
MM]3U-7:*%%)WL7*O5E'DE)M=KO\ S"O(/B;J\FJ^(+?1+3+BW(!5?XY6QQ^
M('XFO6[AIEMI6MT5Y@A\M6. 6QP"?2O.O"W@/4[3Q0=7UIH'*EI5V/N+2D]3
MQ[D_7%95E*5HKJ>EE%2C0E/$U6KQ7NKNSM] TB/0]#M=/3!,2?.P_B<\L?SS
M6E116J5E9'E3G*I)SEN]0HHHIDA1110 4444 %%%% !1110 4444 %%%% !1
5110 4444 %%%% !1110 4444 ?_9

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
