TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo April 27, 2021 Dongmei Li Chief Financial Officer Bright Scholar Education Holdings Limited No.1, Country Garden Road Beijiao Town, Shunde District Foshan, Guangdong 528300 People's Republic of China Re: Bright Scholar Education Holdings Limited Form 20-F for the Fiscal Year Ended August 31, 2020 Filed December 23, 2020 File No. 001-38077 Dear Mr. Li: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Trade & Services