PARTNERS JOHN ADEBIYI ¨ CHRISTOPHER W. BETTS WILL H. CAI ^ EDWARD H.P. LAM ¨* HAIPING LI * RORY MCALPINE ¨ CLIVE W. ROUGH ¨ JONATHAN B. STONE * ALEC P. TRACY * ^ (ALSO ADMITTED IN CALIFORNIA) ¨ (ALSO ADMITTED IN ENGLAND & WALES) * (ALSO ADMITTED IN NEW YORK) REGISTERED FOREIGN LAWYERS Z. JULIE GAO (CALIFORNIA) MICHAEL V. GISSER (NEW YORK) BRADLEY A. KLEIN (ILLINOIS) CHI T. STEVE KWOK (NEW YORK) GREGORY G.H. MIAO (NEW YORK) ALAN G. SCHIFFMAN (NEW YORK) SKADDEN, ARPS, SLATE, MEAGHER & FLOM 世達國際律師事務所 42/F, EDINBURGH TOWER, THE LANDMARK 15 QUEEN’S ROAD CENTRAL, HONG KONG TEL: (852) 3740-4700 FAX: (852) 3740-4727 www.skadden.com CONFIDENTIAL April 15, 2016 AFFILIATE OFFICES BOSTON CHICAGO HOUSTON LOS ANGELES NEW YORK PALO ALTO WASHINGTON, D.C. WILMINGTON BEIJING BRUSSELS FRANKFURT LONDON MOSCOW MUNICH PARIS SÃO PAULO SEOUL SHANGHAI SINGAPORE SYDNEY TOKYO TORONTO

Mail Stop 3720

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)

Confidential Submission of the Revised Draft 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 hereby submitting a revised draft registration statement on Form F-1 (the “Revised Draft Registration Statement”) and certain exhibits via EDGAR to the Securities and Exchange Commission (the “Commission”) for confidential non-public review pursuant to the Jumpstart Our Business Startups Act (the “JOBS Act”).

To facilitate your review, we have separately delivered to you today five courtesy copies of the Revised Draft Registration Statement, marked to show changes to the draft registration statement confidentially submitted to the Commission on March 7, 2016, and two copies of the submitted exhibits.

Selected Quarterly Results of Operations

The Company has included its unaudited condensed consolidated quarterly results of operations for each of the eight quarters in the period from January 1, 2014 to December 31, 2015 in this submission.

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If you have any questions regarding the Revised Draft 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.

Very truly yours,

/s/ Z. Julie Gao

Z. Julie Gao

Enclosures

cc:	Jack Jiajia Huang, Chairman and Chief Executive Officer, China Online Education Group
	Jimmy Lai, Chief Financial Officer, China Online Education Group
	Will H. Cai, Esq., Partner, Skadden, Arps, Slate, Meagher & Flom LLP
	Vincent Cheuk, Partner, PricewaterhouseCoopers Zhong Tian LLP
	Walter Zhang, Partner, PricewaterhouseCoopers Zhong Tian LLP
	David T. Zhang, Esq., Partner, Kirkland & Ellis International LLP
	Benjamin W. James, Esq., Partner, Kirkland & Ellis International LLP