March 25, 2020

Shaowei Zhang
Chief Executive Officer
First High-School Education Group Co., Ltd.
No.1, Tiyuan Road, Xishan District
Kunming, Yunnan Province 650228
The Peoples Republic of China

       Re: First High-School Education Group Co., Ltd.
           Amendment No. 1 to Draft Registration Statement on Form F-1
           Submitted March 9, 2020
           CIK No. 0001786182

Dear Mr. Zhang:

      We have reviewed your amended draft registration statement and have the
following
comments. In some of our comments, we may ask you to provide us with
information so we
may better understand your disclosure.

       Please respond to this letter by providing the requested information and
either submitting
an amended draft registration statement or publicly filing your registration
statement on
EDGAR. If you do not believe our comments apply to your facts and circumstances
or do not
believe an amendment is appropriate, please tell us why in your response.

      After reviewing the information you provide in response to these comments
and your
amended draft registration statement or filed registration statement, we may
have additional
comments.

Form F-1 DRS/A1 filed March 9, 2020

Critical Accounting Policies
Share-Based Compensation, page 85

1.     We have read your respond to comment 5. The per share price on page 85
is not
       consistent with the per share price presented in Note 12. Since you
indicate in the
       financial statements that per share amounts are not in thousands, please
ensure the per
       share price disclosed in Note 12 represents the actual price per share.
 Shaowei Zhang
FirstName LastNameShaowei Zhang
First High-School Education Group Co., Ltd.
Comapany2020
March 25, NameFirst High-School Education Group Co., Ltd.
March 25, 2020 Page 2
Page 2
FirstName LastName
Description of American Depositary Shares
Jurisdiction and Arbitration, page 148

2.       We note your disclosure that the arbitration provisions in the deposit
agreement "do not
         preclude ADS holders from pursuing claims under the U.S. federal
securities laws in
         federal courts." Please tell us whether the arbitration provisions
preclude ADS holders
         from pursuing claims under the U.S. federal securities laws in state
courts. If they do not,
         please revise your disclosure accordingly. If they do, we may have
further comment. In
         addition, if the provisions do not apply to claims under the U.S.
federal securities laws,
         please ensure that the provision in the deposit agreement clearly
states that this is the case.
3.       We note your revised disclosure in response to our prior comment 15.
Please revise your
         disclosure to address any uncertainty about the enforceability of the
exclusive forum
         provision contained in the deposit agreement. In addition, please
revise your disclosure on
         page 149 to state, if true, that the deposit agreement provides that
the federal and state
         courts of New York have exclusive jurisdiction to determine disputes
arising from the
         agreement (as opposed to either federal or state courts in New York
having exclusive
         jurisdiction).
General

4.       In an appropriate places in your prospectus, please revise your
disclosure to explain how
         the continued spread of COVID-19, its impact on the global economy,
and the ways that it
         has altered and will continue to alter the daily practices of citizens
around the world
         (including, for example, continued quarantining and school closures)
could impact your
         results, even if it continues to be uncertain as to the extent of any
impact. Please disclose
         any known trends or uncertainties that have had or that you reasonably
expect will have a
         material favorable or unfavorable impact on net sales or revenues or
income from
         continuing operations related to COVID-19. See Item 303(a)(3)(ii) of
Regulation S-K.
       You may contact Amy Geddes, Staff Accountant at 202-551-3304 or Jim
Allegretto,
Senior Advisor at 202-551-3849 if you have questions regarding comments on the
financial
statements and related matters. Please contact Scott Anderegg, Staff Attorney
at 202-551-3342 or
Lilyanna Peyser, Special Counsel at 202-551-3222 with any other questions.



                                                                Sincerely,

                                                                Division of
Corporation Finance
                                                                Office of Trade
& Services