<SEC-DOCUMENT>0001104659-22-108625.txt : 20221222
<SEC-HEADER>0001104659-22-108625.hdr.sgml : 20221222
<ACCEPTANCE-DATETIME>20221014060608
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-22-108625
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20221014

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Ambow Education Holding Ltd.
		CENTRAL INDEX KEY:			0001494558
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-EDUCATIONAL SERVICES [8200]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		12TH FLOOR, NO. 1 FINANCIAL STREET
		STREET 2:		CHANG AN CENTER, SHIJINGSHAN DISTRICT
		CITY:			BEIJING
		STATE:			F4
		ZIP:			100043
		BUSINESS PHONE:		86 (10) 6206-8000

	MAIL ADDRESS:	
		STREET 1:		12TH FLOOR, NO. 1 FINANCIAL STREET
		STREET 2:		CHANG AN CENTER, SHIJINGSHAN DISTRICT
		CITY:			BEIJING
		STATE:			F4
		ZIP:			100043
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><IMG SRC="image_001.jpg" ALT="" STYLE="height: 15pt; width: 126pt"></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: center">October 14, 2022</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>VIA EDGAR CORRESP</U></B></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">Jennie Beysolow</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">Securities and Exchange Commission</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" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>Re:</B></TD><TD><B>Ambow Education Holding Ltd.<BR>
Amendment No. 3 to Registration Statement on Form F-3<BR>
Filed September 14, 2022<BR>
File No. 333-264878</B></TD></TR></TABLE>

<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">Dear Ms. Beysolow:</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">On behalf of Ambow Education
Holding Ltd., a Cayman Islands company (the &ldquo;Company&rdquo;), we have set forth below responses to the comments of the staff (the
 &ldquo;Staff&rdquo;) of the U.S. Securities and Exchange Commission contained in its letter of September 14, 2022 with respect to the
Amendment No. 3 to Registration Statement on Form F-3 (the &ldquo;F-3&rdquo;) filed on September 14, 2022 by the Company (File No.: 333-264878).
For your convenience, the text of the Staff&rsquo;s comments is set forth below followed in each case by the Company&rsquo;s responses.
Please note that all references to page numbers in the responses are references to the page numbers in Amendment No. 4 to the Form F-3
(the &ldquo;Amended F-3&rdquo;) filed concurrently with the submission of this letter in response to the Staff&rsquo;s comments.</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"><U>Amendment No. 3 to Registration Statement on Form F-3 filed September
14, 2022</U></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"><U>Prospectus Summary<BR>
Permissions Required from the PRC Authorities for Our Operations and Listing, page 5</U></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="color: #010000">1.</FONT></TD><TD STYLE="text-align: justify">We note your response to comment 3 and reissue. Please revise your disclosure to explain whether you and
all of your PRC subsidiaries and the consolidated VIEs believe that you are required to obtain any permissions or approvals even though
you state that none of these entities have &ldquo;received any disapprovals or denies from any PRC regulatory authorities.&rdquo; In this
regard, we note that your current disclosure that you believe you are not required to obtain approvals pertains only to approvals from
the CSRC and/or the CAC. The disclosure here should not be qualified by materiality. Please make consistent revisions where you discuss
permissions and approvals throughout the document. Additionally, please revise this section to state the basis for your conclusions regarding
whether approvals are required.</TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B>COMPANY RESPONSE</B>: The Company notes the
existing disclosure on page 5 states its belief &ldquo;[&hellip;] that its corporate structure and VIE Agreements comply with the current
applicable PRC laws and regulations,&rdquo; but appreciates that such statement is made in the context of the opinion of its PRC legal
counsel. In light of the Staff&rsquo;s comment, the Company has revised the prospectus summary and the risk factors section to more clearly
state its belief regarding compliance with such laws and regulations on pages 5, 18, 19 and 20.</P>

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

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">October 14, 2022<BR>
Page 2</P>

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

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Should you have any questions relating to the foregoing
or wish to discuss any aspect of the Company&rsquo;s filing, please contact our legal counsel Mitchell S. Nussbaum, Partner at Loeb &amp;
Loeb LLP, at 212-407-4159 or mnussbaum@loeb.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 0">Sincerely,</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">Ambow Education Holding Ltd.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; font-size: 10pt; width: 50%">/s/ Jin Huang</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; width: 50%">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; font-size: 10pt">Chief Executive Officer</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

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

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