CHINACAST EDUCATION CORPORATION
2000 Pudong Avenue, Room 505
Pudong, Shanghai 200135, China
April 3, 2013
Larry Spirgel
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington D.C. 20549
| Re: | ChinaCast Education Corporation Item 4.01 Form 8-K Filed March 28, 2013 File No. 001-33771 |
Dear Mr. Spirgel:
This letter sets forth the response of ChinaCast Education Corporation (the “Company”) to the comment letter dated March 28, 2013, that the staff of the Division of Corporation Finance (the “Staff”) provided to the Form 8-K filed by the Company on March 25, 2013.
- Please amend your Form 8-K to include the required letter from your former accountant indicating whether or not they agree with your disclosures in the Form 8-K.
Please refer to the Company’s Form 8-K/A filed on April 3, 2013.
- When you engage a new accountant, please report the engagement in a new Form 8-K and comply with the requirements of Regulation S-K Item 304(a)(2). In making any disclosures about consultations with your new accountants, please ensure you disclose any consultations up through the date of engagement.
The Company notes the Staff’s comment and will provide such disclosures in a new Form 8-K when a new accountant is engaged.
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Should you have any questions or comments with respect to this filing, please call me at + (86) 158 0156 1905 or at +1 (415) 595-7418.
Sincerely,
/s/ Doug Woodrum
Doug Woodrum
Chief Financial Officer