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Published on August 8, 2022
Gravitas Education Holdings, Inc.
4/F, No. 29 Building, Fangguyuan Section 1
Fangzhuang, Fengtai District
Beijing 100078
People’s Republic of China
August 8, 2022
VIA EDGAR
Mr. Nicholas Nalbantian
Mr. Donald Field
Division of Corporation Finance
Office of Trade & Services
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Gravitas Education Holdings, Inc. (the “Company”) |
Form 20-F for the Fiscal Year Ended December 31, 2021
Filed May 11, 2022
| File No. 001-38203 |
Dear Messrs. Nalbantian and Field:
The Company has received the letter dated July 26, 2022 from the staff of the Securities and Exchange Commission (the “Staff”) regarding the Company’s Form 20-F for the fiscal year ended December 31, 2021 (the “2021 Form 20-F”). The Company respectfully submits to the Staff to request an extension to the deadline for responding to the letter due to the additional time required to gather sufficient information and prepare thorough responses to address certain comments in the letter. The Company will provide its response to the letter via EDGAR as soon as possible no later than August 23, 2022.
If you have any additional questions or comments regarding the 2021 Form 20-F, please contact the Company’s U.S. counsel, Yuting Wu of Skadden, Arps, Slate, Meagher & Flom, at (+86) 21-61938225 or yuting.wu@skadden.com. Thank you very much.
| Very truly yours, | |
| /s/ Hao Gu | |
| Hao Gu | |
| Chief Financial Officer |
| cc: | Yanlai Shi, Chief Executive Officer, Gravitas Education Holdings, Inc. |
Yuting Wu, Esq., Partner, Skadden, Arps, Slate, Meagher & Flom LLP