51Talk online education group
24 Raffles Place #17-04 Clifford Centre,
Singapore 048621
February 21, 2024
VIA EDGAR
Mr. Joel Parker
Mr. Scott Stringer
Mr. Donald Field
Ms. Rebekah Reed
Division of Corporation Finance
Office of Trade & Services
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
RE: 51Talk Online Education Group (the “Company”)
Form 20-F for Fiscal Year Ended December 31, 2022
Filed April 6, 2023
Correspondence filed December 5, 2023
File No. 001-37790
Dear Mr. Parker, Mr. Stringer, Mr. Field and Ms. Reed:
The Company has received the letter dated February 14, 2024 from the staff of the Securities and Exchange Commission (the “Staff”) regarding the Company’s annual report on Form 20-F for the fiscal year ended December 31, 2022 filed with the Commission on April 6, 2023 (the “2022 Form 20-F”) and the Company’s response letter submitted on December 5, 2023. The Company respectfully submits to the Staff to request an extension to the deadline for responding to the letter due to the additional time required to gather sufficient information and prepare thorough responses to address the Staff’s comments. The Company will provide its response to the letter as soon as possible, no later than March 14, 2024.
If you have any additional questions or comments regarding the 2022 Form 20-F, please contact the undersigned at tangchun@51talk.com or the Company’s U.S. counsel, Haiping Li of Skadden, Arps, Slate, Meagher & Flom LLP at +86 (21) 6193-8210 or via e-mail at haiping.li@skadden.com or Yilin Xu of Skadden, Arps, Slate, Meagher & Flom LLP, at +86 10 6535 5586 or via e-mail at yilin.xu@skadden.com.
| Very truly yours, | |
| /s/ Cindy Chun Tang | |
| Name: Cindy Chun Tang | |
| Title: Chief Financial Officer |
| cc: | Haiping Li, Esq., Partner, Skadden, Arps, Slate, Meagher & Flom LLP | |
| Yilin Xu, Esq., Partner, Skadden, Arps, Slate, Meagher & Flom LLP | ||
| Rong Liu, Partner, Marcum Asia CPAs LLP |