| March 22, 2023 |
| Division of Corporation Finance U.S. Securities & Exchange Commission 100 F Street, NE Washington, D.C. 20549 |
| Re: |
Sunlands Technology Group Correspondence dated January 12, 2023 |
| Attn: | Division of Corporation Finance Office of Trade & Services |
VIA EDGAR
Dear Nasreen Mohammed, Joel Parker, Alyssa Wall and Taylor Beech:
Sunlands Technology Group (“Sunlands” or the “Company”) confirms receipt of the comment letter from the staff (the “Staff”) of the Securities and Exchange Commission, dated March 10, 2023 (the “Comment Letter”), containing the Staff’s comments on the Company’s correspondence dated January 12, 2023.
The Company respectfully advises the Staff that since it needs additional time to prepare thorough and sufficient responses to the Comment Letter, the Company respectfully requests an extension of the deadline for its responses. The Company expects to provide its responses to the Comment Letter no later than April 6, 2023.
If you have any questions, please contact Li He at +852-2533-3306 (li.he@davispolk.com) or Kevin Zhang at +852-2533-3384 (kevin.zhang@davispolk.com) of Davis Polk & Wardwell LLP, the Company’s U.S. legal counsel.
| Sincerely yours, | |||
| Sunlands Technology Group | |||
| By: |
/s/ Lu Lv | ||
| Name: Lu Lv | |||
| Title: Chief Financial Officer | |||
| cc: |
Li He Kevin Zhang |
| Davis Polk & Wardwell LLP |