April 18, 2017
Via EDGAR
Mr. Larry Spirgel
Ms. Kathleen Krebs
Mr. Charles Eastman
Ms. Ivette Leon
Ms. Courtney Lindsay
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: | Bright Scholar Education Holdings Limited (CIK No. 0001696355) |
Registration Statement on FormF-1
Dear Mr. Spirgel, Ms. Krebs, Mr. Eastman, Ms. Leon and Ms. Lindsay,
On behalf of our client, Bright Scholar Education Holdings Limited, a company organized under the laws of the Cayman Islands (the “Company”), we are filing herewith the Company’s registration statement on FormF-1 (the “Registration Statement”) 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 revised draft registration statement confidentially submitted on April 7, 2017.
In accordance with the Jumpstart Our Business Startups Act, as amended, the Company plans to file an amendment to the Registration Statement containing the estimated price range and offering size and launch the road show no earlier than 15 days after the date hereof.
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If you have any questions regarding the Registration Statement, please contact the undersigned by telephone at86-10-6529-8308 or viae-mail atdouyang@wsgr.com.
Very truly yours,
/s/ Dan Ouyang
Dan Ouyang
AUSTIN BEIJING BOSTON BRUSSELS HONGKONG LOSANGELES NEWYORK PALOALTO
SANDIEGO SANFRANCISCO SEATTLE SHANGHAI WASHINGTON,DC WILMINGTON,DE
April 18, 2017
Page 2
Enclosures
cc: | Junli He, Chief Executive Officer, Bright Scholar Education Holdings Limited |
Dongmei Li, Chief Financial Officer, Bright Scholar Education Holdings Limited
Allan Lau, Partner, Deloitte Touche Tohmatsu Certified Public Accountants LLP
Weiheng Chen, Partner, Wilson Sonsini Goodrich & Rosati, Professional Corporation
David T. Zhang, Partner, Kirkland & Ellis International LLP
Benjamin W. James, Partner, Kirkland & Ellis International LLP