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REGISTERED FOREIGN LAWYER

FRANKFURT

Z. JULIE GAO (CALIFORNIA)

 

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April 6, 2020

 

VIA EDGAR

 

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

Re:          China Online Education Group

Registration Statement on Form F-3

 

Dear Sir or Madam:

 

On behalf of our client, China Online Education Group, a foreign private issuer organized under the laws of the Cayman Islands (the “Company”), we are filing herewith the Company’s shelf registration statement on Form F-3 (the “Registration Statement”) via EDGAR with the Securities and Exchange Commission.

 

The Company completed the initial public offering of its Class A ordinary shares represented by American Depositary Shares in the U.S. in June 2016. The Company expects to commence certain fund raising activities once the Registration Statement goes effective, assuming the then market condition permits.  Accordingly, the Company would appreciate receiving the Staff’s prompt feedback.

 


 

If you have any questions regarding the Registration Statement, please do not hesitate to contact the undersigned at +852 3740-4863 or julie.gao@skadden.com.

 

 

Very truly yours,

 

 

 

/s/ Z. Julie Gao

 

Z. Julie Gao

 

Enclosures

 

cc:                                Jack Jiajia Huang, Chairman of the Board of Directors and Chief Executive Officer, China Online Education Group

Min Xu, Chief Financial Officer, China Online Education Group

Walter Zhang, Partner, PricewaterhouseCoopers Zhong Tian LLP

 

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