Deutsche Bank Securities Inc.
60 Wall Street,
New York, N.Y. 10005
United States
Goldman Sachs (Asia) L.L.C.
68th Floor, Cheung Kong Center
2 Queens Road, Central
Hong Kong
February 26, 2018
VIA EDGAR CORRESPONDENCE
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 |
Registration Statement on FormF-1 (File No.:333-223193)
Ladies and Gentlemen:
We hereby join Bright Scholar Education Holdings Limited (the “Company”) in connection with its request for acceleration of the above-referenced Registration Statement, requesting effectiveness at 4:00 p.m., Eastern Time, on February 28, 2018, or as soon thereafter as practicable.
Pursuant to Rule 460 of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended, we wish to advise you that, through the date hereof, 264 copies of the Company’s preliminary prospectus dated February 23, 2018 were distributed to prospective underwriters, institutional investors, dealers and others.
The undersigned advise that the underwriters have complied and will continue to comply with Rule15c2-8 under the Securities Exchange Act of 1934, as amended.
[Signature pages follow]
Very truly yours, | ||
As representative of the several underwriters | ||
DEUTSCHE BANK SECURITIES INC. |
By: | /s/ Francis Windels | |
Name: | Francis Windels | |
Title: | Managing Director |
By: | /s/ Mark Schwartz | |
Name: | Mark Schwartz | |
Title: | Managing Director |
[Signature Page to Acceleration Request (Underwriters)]
Very truly yours, | ||
As representative of the several underwriters | ||
GOLDMAN SACHS (ASIA) L.L.C. |
By: | /s/ Stephen Wong | |
Name: | Stephen Wong | |
Title: | Managing Director |
[Signature Page to Acceleration Request (Underwriters)]