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SKADDEN, ARPS, SLATE, MEAGHER & FLOM |
AFFILIATE OFFICES |
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世達國際律師事務所 |
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PARTNERS |
42/F, EDINBURGH TOWER, THE LANDMARK |
BOSTON |
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JOHN ADEBIYI ¨ |
15 QUEEN’S ROAD CENTRAL, HONG KONG |
CHICAGO |
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CHRISTOPHER W. BETTS |
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HOUSTON |
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WILL H. CAI ^ |
TEL: (852) 3740-4700 |
LOS ANGELES |
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EDWARD H.P. LAM ¨* |
FAX: (852) 3740-4727 |
NEW YORK |
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HAIPING LI * |
www.skadden.com |
PALO ALTO |
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RORY MCALPINE ¨ |
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WASHINGTON, D.C. |
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CLIVE W. ROUGH ¨ |
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WILMINGTON |
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JONATHAN B. STONE * |
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ALEC P. TRACY * |
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BEIJING |
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^ (ALSO ADMITTED IN CALIFORNIA) |
BRUSSELS | |
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¨ (ALSO ADMITTED IN ENGLAND & WALES) |
FRANKFURT | |
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* (ALSO ADMITTED IN NEW YORK) |
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LONDON |
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MOSCOW |
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REGISTERED FOREIGN LAWYERS |
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MUNICH |
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Z. JULIE GAO (CALIFORNIA) |
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PARIS |
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MICHAEL V. GISSER (NEW YORK) |
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SÃO PAULO |
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BRADLEY A. KLEIN (ILLINOIS) |
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SEOUL |
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CHI T. STEVE KWOK (NEW YORK) |
May 27, 2016 |
SHANGHAI |
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GREGORY G.H. MIAO (NEW YORK) |
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SINGAPORE |
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ALAN G. SCHIFFMAN (NEW YORK) |
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SYDNEY |
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TOKYO |
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TORONTO |
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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
Registration Statement on Form F-1 (Registration No.: 333-211315)
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 amendment No. 1 to the Company’s Registration Statement on Form F-1 (the “Registration Statement”) and exhibits 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 registration statement filed with the Commission on May 12, 2016, and two copies of the filed exhibits.
The Company will commence the marketing activities in connection with the offering shortly after the date hereof. The Company expects Staff’s declaration of the effectiveness of its registration statement on or about June 9, 2016. The Company would greatly appreciate the Staff’s continuing assistance and support in meeting its timetable.
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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 |
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 |