0001144204-15-016189.txt : 20150612 0001144204-15-016189.hdr.sgml : 20150612 20150316120654 ACCESSION NUMBER: 0001144204-15-016189 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20150316 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMERICAN EDUCATION CENTER, INC. CENTRAL INDEX KEY: 0001626556 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-EDUCATIONAL SERVICES [8200] IRS NUMBER: 383941544 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 17 BATTERY PLACE STREET 2: SUITE 300 CITY: NEW YORK STATE: NY ZIP: 10004 BUSINESS PHONE: 2128250437 MAIL ADDRESS: STREET 1: 17 BATTERY PLACE STREET 2: SUITE 300 CITY: NEW YORK STATE: NY ZIP: 10004 CORRESP 1 filename1.htm

American Education Center Inc.

17 Battery Place, Suite 300

New York, NY, 10004

(212) 825-0437

March 13, 2015

Larry Spirgel

Assistant Director

United States Securities and Exchange Commission

Division of Corporation Finance

Washing, DC 20549

	Re:	American Education Center, Inc.
		Amendment No. 1 to Registration Statement on Form S-1
		Filed February 20, 2015
		File No. 333-201029

Dear Mr. Larry Spirgel:

On February 26, 2015, American Education Center Inc. (the “Company”) received the comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) contained in the letter (the “Comment Letter") concerning the referenced Registration Statement on Amendment No.1 to Form S-1 which was filed with the Commission on February 20, 2015. Due to the need of the Company to prepare the audited financial statements and other financial information in the filing to include the financials of fiscal year ended December 31, 2014, the Company hereby requests an extension of the due date of the Company’s response to the Letter and filing of Amendment No.2 to Registration Statement on Form S-1 to April 10, 2015.

Comments or questions regarding this letter may be directed to the undersigned, Yue Cao Esq. of Law Office of Yue & Associates, at (212) 209-3894 or ycao@yueuslaw.com.

	Sincerely,


	/s/ Hinman Au
	Hinman Au
	Chief Executive Officer

cc:	Yue Cao
	Law Office of Yue & Associates