Form: CORRESP

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May 8, 2024

 

  ATA Creativity Global
c/o Rm. 507, Bldg. 3, BinhuZhuoyueCheng
WenhuaKechuangYuan, Huayuan Blvd. 365
Baohe, Hefei, Anhui 230051
People’s Republic of China
   
  May 8, 2024

 

VIA EDGAR

 

Division of Corporation Finance

Office of Trade & Services

Securities and Exchange Commission

Washington, D.C. 20549

 

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

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the Company hereby requests that the effectiveness of the above-referenced Registration Statement be accelerated to and that such Registration Statement become effective at 4:00 P.M., Eastern Time, on Thursday, May 9, 2024, or as soon thereafter as practicable.

 

In connection with the Company’s request for acceleration of effectiveness of the above-referenced Registration Statement, the Company acknowledges the following:

 

  · should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

  · the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

  · the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities law of the United States.

 

 

 

  Very truly yours,
   
  ATA Creativity Global
     
  By: /s/ Xiaofeng Ma
    Name: Xiaofeng Ma
    Title: Chief Executive Officer