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                          April 30, 2024

       Ruobai Sima
       Chief Financial Officer
       ATA Creativity Global
       c/o Rm. 507, Bldg. 3, BinhuZhuoyueCheng,
       WenhuaKechuangYuan, Huayuan Blvd. 365,
       Baohe, Hefei, Anhui 230051, China

                                                        Re: ATA Creativity 
Global
                                                            Registration 
Statement on Form F-3
                                                            Filed April 25, 
2024
                                                            File No. 333-278921

       Dear Ruobai Sima:

              This is to advise you that we have not reviewed and will not 
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for 
acceleration. 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.

                                                        Please contact Jenna 
Hough at 202-551-3063 with any questions.



                                                                                
                          Sincerely,

                                                                                
                          Division of Corporation Finance
                                                                                
                          Office of Trade & Services
       cc:                                              Ning Zhang