17 Education & Technology Group Inc.
16/F, Block B, Wangjing Greenland Center
Chaoyang District, Beijing 100102
People’s Republic of China
November 22, 2023
VIA EDGAR
Ms. Mara Ransom
Ms. Jennie Beysolow
Ms. Theresa Brillant
Mr. Stephen Kim
Division of Corporation Finance
Office of Trade & Services
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
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Re: |
17 Education & Technology Group Inc. (the “Company”) |
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Annual Report on Form 20-F |
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Filed April 26, 2023 |
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File No. 001-39742 |
Ladies and Gentlemen:
17 Education & Technology Group Inc. (the “Company”) has received the letter dated November 15, 2023 from the staff of the Securities and Exchange Commission (the “Staff”) regarding the Company’s annual report on Form 20-F for the fiscal year ended December 31, 2022 filed with the Commission on April 26, 2023 (the “2022 Form 20-F”) and the Company’s response letter submitted on August 31, 2023. The Company respectfully submits to the Staff to request an extension of 10 business days 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, on or prior to December 13, 2023.
If you have any additional questions or comments regarding the 2022 Form 20-F, please contact the Company’s U.S. counsels, Haiping Li of Skadden, Arps, Slate, Meagher & Flom LLP, at +86 21 6193 8210 or via e-mail at haiping.li@skadden.com or Yilin Xu of Skadden, Arps, Slate, Meagher & Flom LLP, at +86 10 6535 5586 or via e-mail at yilin.xu@skadden.com, or the Chief Financial Officer of the Company, Michael Chao Du, via e-mail at michael.du@17zuoye.com.
Thank you very much.
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Very truly yours, |
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/s/ Michael Chao Du |
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Michael Chao Du |
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Chief Financial Officer |
cc: |
Andy Chang Liu, Chairman and Chief Executive Officer, 17 Education & Technology Group Inc. |
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Haiping Li, Esq., Partner, Skadden, Arps, Slate, Meagher & Flom LLP |
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Yilin Xu, Esq., Partner, Skadden, Arps, Slate, Meagher & Flom LLP |
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Sijia Li, Partner, Deloitte Touche Tohmatsu Certified Public Accountants LLP |