January 18, 2013
Larry Spirgel
Dean Suehiro
Robert Littlepage
Jessica Plowgian
Division of Corporate Finance
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549-7010
Re: Ambow Education Holding Ltd.
Form 20-F for Fiscal Year Ended December 31, 2011
Filed May 29, 2012
Comment Letter Dated December 21, 2012
File No. 001-34824
Dear Mr. Spirgel, Mr. Suehiro, Mr. Littlepage and Ms. Plowgian:
I refer to your letter to Ms. Jin Huang, dated December 21, 2012, relating to Ambow Education Holding Ltd.’s annual report on Form 20-F for the fiscal year ended December 31, 2011, filed with the U.S. Securities and Exchange Commission on May 29, 2012.
We are working closely with our advisors on preparing answers to the issues raised in your letter and are still in the process of collecting the relevant information in order to prepare accurate and complete answers. Therefore, we respectfully request a further extension of the deadline to January 31, 2013 to respond to your letter.
Should you have any additional questions or require additional information, please do not hesitate to contact me, Ms. Jin Huang (jin.huang@ambow.com; telephone: +86.10.6206.8001; Fax: +86.10.6206.8100), or our attorneys, Ms. Shuang Zhao (shuang.zhao@shearman.com; telephone: +852.2978.8002; fax: +852.2978.8099).
| Very truly yours, | |
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| /s/ Jin Huang | |
| Name: | Jin Huang |
| Title: | President and Chief Executive Officer |