May 5, 2017
Via EDGAR
Mr. Larry Spirgel
Ms. Kathleen Krebs
Mr. Charles Eastman
Ms. Ivette Leon
Mr. 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 (Registration No.:333-217359) |
Dear Mr. Spirgel, Ms. Krebs, Mr. Eastman, Ms. Leon and Mr. 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 amendment No.1 to the Company’s registration statement on FormF-1 (the “Registration Statement”) and exhibits 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 registration statement filed with the Commission on April 18, 2017, and two copies of the submitted exhibits.
The Company will commence the marketing activities in connection with the offering shortly after the date hereof. The Company plans to request the Staff’s declaration of the effectiveness of the Registration Statement as of May 17, 2017. The Company would greatly appreciate the Staff’s continuing assistance and support in meeting its timetable.
***
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 |
Enclosures
AUSTIN BEIJING BOSTON BRUSSELS HONGKONG LOSANGELES NEWYORK PALOALTO
SANDIEGO SANFRANCISCO SEATTLE SHANGHAI WASHINGTON,DC WILMINGTON,DE
May 5, 2017
Page 2
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