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SKADDEN, ARPS, SLATE, MEAGHER & FLOM |
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世達國際律師事務所 |
AFFILIATE OFFICES |
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PARTNERS |
42/F, EDINBURGH TOWER, THE LANDMARK |
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JOHN ADEBIYI ¨ |
15 QUEEN’S ROAD CENTRAL, HONG KONG |
BOSTON |
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CHRISTOPHER W. BETTS |
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CHICAGO |
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WILL H. CAI ^ |
TEL: (852) 3740-4700 |
HOUSTON |
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EDWARD H.P. LAM ¨* |
FAX: (852) 3740-4727 |
LOS ANGELES |
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HAIPING LI * |
www.skadden.com |
NEW YORK |
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RORY MCALPINE ¨ |
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PALO ALTO |
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CLIVE W. ROUGH ¨ |
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WASHINGTON, D.C. |
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JONATHAN B. STONE * |
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WILMINGTON |
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ALEC P. TRACY * |
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^ (ALSO ADMITTED IN CALIFORNIA) |
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BEIJING
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¨ (ALSO ADMITTED IN ENGLAND & WALES) |
BRUSSELS | |
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FRANKFURT |
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LONDON |
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REGISTERED FOREIGN LAWYERS |
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MOSCOW |
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Z. JULIE GAO (CALIFORNIA) |
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MUNICH |
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MICHAEL V. GISSER (NEW YORK) |
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PARIS |
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BRADLEY A. KLEIN (ILLINOIS) |
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SÃO PAULO |
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CHI T. STEVE KWOK (NEW YORK) |
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SEOUL |
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GREGORY G.H. MIAO (NEW YORK) |
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SHANGHAI |
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ALAN G. SCHIFFMAN (NEW YORK) |
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SINGAPORE |
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SYDNEY |
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TOKYO |
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TORONTO |
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May 12, 2016 |
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VIA EDGAR
Larry Spirgel, Assistant Director
Celeste M. Murphy, Legal Branch Chief
William Mastrianna, Attorney-Adviser
Ivette Leon, Assistant Chief Accountant
Jamie Kessel, Staff Accountant
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: China Online Education Group (CIK No. 0001659494)
Registration Statement on Form F-1
Dear Mr. Spirgel, Ms. Murphy, Mr. Mastrianna, Ms. Leon and Ms. Kessel:
On behalf of our client, China Online Education Group, a foreign private issuer organized under the laws of the Cayman Islands (the “Company”), we are filing herewith the Company’s Registration Statement on Form F-1 (the “Registration Statement”) via EDGAR to the Securities and Exchange Commission (the “Commission”). To facilitate your review, we have separately delivered to you today five courtesy copies of the Registration Statement, marked to show changes to the draft registration statement confidentially submitted to the Commission on April 15, 2016.
In accordance with the Jumpstart Our Business Startups Act, as amended, the Company plans to file an amendment to the Registration Statement containing the estimated price range and offering size and launch the road show no earlier than 15 days after the date hereof.
The Company has also (i) included unaudited interim condensed consolidated financial statements of the Company as of March 31, 2016 and for each of the three-month periods ended March 31, 2015 and 2016, and (ii) updated other information and data to reflect developments since the time of the last confidential submission.
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If you have any questions regarding the Registration Statement, please contact the undersigned by phone at +852-3740-4863 or via e-mail at julie.gao@skadden.com or Vincent Cheuk, the audit engagement partner at PricewaterhouseCoopers Zhong Tian LLP, by telephone at +86-10-6533-2010 or via e-mail at vincent.cheuk@cn.pwc.com. PricewaterhouseCoopers Zhong Tian LLP is the independent registered public accounting firm of the Company.
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Very truly yours, | |
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/s/ Z. Julie Gao | |
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Z. Julie Gao | |
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Enclosures |
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cc: |
Jack Jiajia Huang, Chairman and Chief Executive Officer, China Online Education Group | |
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Jimmy Lai, Chief Financial Officer, China Online Education Group | |
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Will H. Cai, Esq., Partner, Skadden, Arps, Slate, Meagher & Flom LLP | |
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Vincent Cheuk, Partner, PricewaterhouseCoopers Zhong Tian LLP | |
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Walter Zhang, Partner, PricewaterhouseCoopers Zhong Tian LLP | |
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David T. Zhang, Esq., Partner, Kirkland & Ellis International LLP | |
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Benjamin W. James, Esq., Partner, Kirkland & Ellis International LLP | |