United States securities and exchange commission logo
July 13, 2022
Amy Tung
Chief Financial Officer
ATA Creativity Global
c/o 1/F East Gate, Building No. 2, Jian Wai Soho
No. 39 Dong San Huan Zhong Road
Chao Yang District, Beijing 100022, China
Re: ATA Creativity
Global
Form 20-F for
Fiscal Year Ended December 31, 2020
Form 20-F for
Fiscal Year Ended December 31, 2021
File No. 001-33910
Dear Ms. Tung:
We have completed our review of your filings. We remind you that
the company and its
management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Ning Zhang