November 18, 2019
Credit Suisse Securities (USA) LLC
Eleven Madison Avenue
New York, NY 10010
United States of America
Goldman Sachs (Asia) L.L.C.
68th Floor, Cheung Kong Center
2 Queen’s Road Central
Hong Kong
BofA Securities, Inc.
One Bryant Park
New York, NY 10036
United States of America
as representatives of the several underwriters
VIA EDGAR
Mr. Dan Morris
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
United States
| Re: | GSX Techedu Inc. (CIK No. 0001768259) |
Registration Statement on FormF-1 (File No.333-234755)
Ladies and Gentlemen:
We hereby join GSX Techedu Inc. (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 November 20, 2019, 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, approximately 245 copies of the Company’s preliminary prospectus dated November 18, 2019 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 page follows]
| Very truly yours, | ||
| As representative to the several underwriters | ||
| CREDIT SUISSE SECURITIES (USA) LLC | ||
| By: | /s/ Marc Bernstein | |
| Name: | Marc Bernstein | |
| Title: | Director | |
[Signature Page to Underwriter’s Acceleration Request]
| Very truly yours, | ||
| As representative to the several underwriters | ||
| GOLDMAN SACHS (ASIA) L.L.C. | ||
| (Incorporated in Delaware, U.S.A. with limited liability) | ||
| By: | /s/ Edward Byun | |
| Name: | Edward Byun | |
| Title: | Managing Director | |
[Signature Page to Underwriter’s Acceleration Request]
| Very truly yours, | ||
| As representative to the several underwriters | ||
| BOFA SECURITIES, INC. | ||
| By: | /s/ Shao Lei | |
| Name: | Shao Lei | |
| Title: | Managing Director | |
[Signature Page to Underwriter’s Acceleration Request]
