CORRESPONDENCE

        SKADDEN, ARPS, SLATE, MEAGHER & FLOM

 

 

PARTNERS

CHRISTOPHER W. BETTS

GEOFFREY CHAN *

SHU DU *

ANDREW L. FOSTER *

CHI T. STEVE KWOK *

EDWARD H.P. LAM ◆*

HAIPING LI *

RORY MCALPINE

JONATHAN B. STONE *

PALOMA P. WANG

◆ (ALSO ADMITTED IN ENGLAND & WALES)

* (ALSO ADMITTED IN NEW YORK)

 

REGISTERED FOREIGN LAWYER

Z. JULIE GAO (CALIFORNIA)

  

世達國際律師事務所

42/F, EDINBURGH TOWER, THE LANDMARK

15 QUEEN’S ROAD CENTRAL, HONG KONG

 

TEL: (852) 3740-4700

FAX: (852) 3740-4727

www.skadden.com

 

 

                                         November 27, 2020

 

 

AFFILIATE OFFICES

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BOSTON

CHICAGO

HOUSTON

LOS ANGELES

NEW YORK

PALO ALTO

WASHINGTON, D.C.

WILMINGTON

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BEIJING

BRUSSELS

FRANKFURT

LONDON

MOSCOW

MUNICH

PARIS

SÃO PAULO

SEOUL

SHANGHAI

SINGAPORE

TOKYO

TORONTO

VIA EDGAR

Ms. Cara Wirth

Ms. Erin Jaskot

Mr. Scott Stringer

Mr. Jim Allegretto

Division of Corporation Finance

Office of Trade & Services

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

 

  Re:

17 Education & Technology Group Inc. (CIK No. 0001821468)

      

Registration Statement on Form F-1

Dear Ms. Wirth, Ms. Jaskot, Mr. Stringer and Mr. Allegretto:

On behalf of our client, 17 Education & Technology Group Inc., a foreign private issuer organized under the laws of the Cayman Islands (the “Company”), we are filing herewith Amendment No. 1 to the Company’s registration statement on Form F-1 (“Registration Statement”) containing a preliminary prospectus with the estimated offering size and price range and certain exhibits via EDGAR with the Securities and Exchange Commission (the “Commission”).

To facilitate the your review, we will separately deliver to you today five courtesy copies of the Registration Statement, marked to show changes to the registration statement filed on November 13, 2020 and two copies of the filed exhibits.


Securities and Exchange Commission

November 27, 2020

Page 2

 

The Company respectfully advises the staff that the Company plans to commence the road show for the offering on or about November 30, 2020, and request that the Staff declare the effectiveness of the Registration Statement on or about December 3, 2020. The Company will file joint acceleration requests in time before the requested effective time. The Company would greatly appreciate the Staff’s continuing assistance and support to the Company in meeting the proposed timetable for the offering.

*        *         *

 

2


If you have any questions regarding the Registration Statement, please contact the undersigned by phone at +852 3740 4863 or via e-mail at julie.gao@skadden.com, or Frank Li, partner at Deloitte Touche Tohmatsu Certified Public Accountants LLP, by telephone at +86 10 8520 7290 or via email at frli@deloitte.com.cn. Deloitte Touche Tohmatsu Certified Public Accountants LLP is the independent registered public accounting firm of the Company.

 

Very truly yours,

/s/ Z. Julie Gao

Z. Julie Gao

Enclosures

 

cc:

Andy Chang Liu, Chief Executive Officer, 17 Education & Technology Group Inc.

    

Michael Chao Du, Chief Financial Officer, 17 Education & Technology Group Inc.

    

Frank Li, Partner, Deloitte Touche Tohmatsu Certified Public Accountants LLP

    

David Zhang, Esq., Partner, Kirkland & Ellis International LLP

    

Steve Lin, Esq., Partner, Kirkland & Ellis International LLP