0001193125-18-057960.txt : 20180327 0001193125-18-057960.hdr.sgml : 20180327 20180226121517 ACCESSION NUMBER: 0001193125-18-057960 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180226 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Bright Scholar Education Holdings Ltd CENTRAL INDEX KEY: 0001696355 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-EDUCATIONAL SERVICES [8200] IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: NO.1, COUNTRY GARDEN ROAD STREET 2: BEIJIAO TOWN, SHUNDE DISTRICT CITY: FOSHAN, GUANGDONG STATE: F4 ZIP: 528300 BUSINESS PHONE: 86 757 6683 2507 MAIL ADDRESS: STREET 1: NO.1, COUNTRY GARDEN ROAD STREET 2: BEIJIAO TOWN, SHUNDE DISTRICT CITY: FOSHAN, GUANGDONG STATE: F4 ZIP: 528300 CORRESP 1 filename1.htm Issuer's Acceleration Request

Bright Scholar Education Holdings Limited

No.1, Country Garden Road, Beijiao Town

Shunde District, Foshan, Guangdong 528300

The People’s Republic of China

February 26, 2018

VIA EDGAR

Mr. Courtney Lindsay

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

U.S.A.

 

Re: Bright Scholar Education Holdings Limited (CIK No. 0001696355)

Registration Statement on Form F-1 (Registration No.: 333-223193)

Ladies and Gentlemen:

Pursuant to Rule 461 of Regulation C (“Rule 461”) promulgated under the Securities Act of 1933, as amended, Bright Scholar Education Holdings Limited (the “Company”) hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1, as amended (the “F-1 Registration Statement”), be accelerated to, and that the F-1 Registration Statement become effective at, 4:00 P.M., Eastern Time on February 28, 2017, or as soon thereafter as practicable.

If there is any change in the acceleration requests set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration of the effectiveness of the Registration Statements in accordance with Rule 461. Such request may be made by an executive officer of the Company or by any attorney from the Company’s U.S. counsel, Wilson Sonsini Goodrich & Rosati.

The Company understands that Deutsche Bank Securities Inc. and Goldman Sachs (Asia) L.L.C. on behalf of the prospective underwriters of the offering, have joined in this request in a separate letter delivered to you today.

[Signature page follows]

Very truly yours,
Bright Scholar Education Holdings Limited
By:  

/s/ Dongmei Li

Name:  

Dongmei Li

Title:   Chief Financial Officer