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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 4/06/23 51Talk Online Education Group 20-F 12/31/22 117:14M Toppan Merrill/FA |
Document/Exhibit Description Pages Size 1: 20-F Annual or Annual-Transition Report by a Foreign HTML 3.24M Non-Canadian Issuer 2: EX-2.6 Plan of Acquisition, Reorganization, Arrangement, HTML 123K Liquidation or Succession 3: EX-4.10 Instrument Defining the Rights of Security Holders HTML 181K 4: EX-8.1 Opinion of Counsel re: Tax Matters HTML 33K 7: EX-13.1 Annual or Quarterly Report to Security Holders HTML 34K 8: EX-13.2 Annual or Quarterly Report to Security Holders HTML 34K 5: EX-12.1 Statement re: the Computation of Ratios HTML 36K 6: EX-12.2 Statement re: the Computation of Ratios HTML 37K 9: EX-15.1 Letter re: Unaudited Interim Financial Info HTML 33K 10: EX-15.2 Letter re: Unaudited Interim Financial Info HTML 33K 11: EX-15.3 Letter re: Unaudited Interim Financial Info HTML 34K 12: EX-15.4 Letter re: Unaudited Interim Financial Info HTML 32K 13: EX-15.5 Letter re: Unaudited Interim Financial Info HTML 32K 14: EX-16.1 Letter re: a Change in Accountant HTML 32K 20: R1 Document and Entity Information HTML 106K 21: R2 Consolidated Balance Sheets HTML 172K 22: R3 Consolidated Balance Sheets (Parenthetical) HTML 40K 23: R4 Consolidated Statements of Comprehensive HTML 141K Income/(Loss) 24: R5 Consolidated Statements of Shareholders' (Deficit HTML 110K )/Equity 25: R6 Consolidated Statements of Cash Flows HTML 153K 26: R7 Operations and Reorganization HTML 154K 27: R8 Significant Accounting Policies HTML 147K 28: R9 Risks and Concentration HTML 41K 29: R10 Discontinued operation HTML 111K 30: R11 Prepaid expenses and other current assets HTML 51K 31: R12 Property and equipment, net HTML 47K 32: R13 Intangible assets, net HTML 54K 33: R14 Operating Leases HTML 78K 34: R15 Accrued expenses and other current liabilities HTML 47K 35: R16 Taxation HTML 149K 36: R17 Ordinary shares HTML 43K 37: R18 Share-based Compensation HTML 141K 38: R19 Net income/(loss) per share HTML 78K 39: R20 Commitments and contingencies HTML 48K 40: R21 Related party transactions HTML 65K 41: R22 Profit appropriation and restricted net assets HTML 170K 42: R23 Segment Information HTML 59K 43: R24 Subsequent events HTML 35K 44: R25 Significant Accounting Policies (Policies) HTML 210K 45: R26 Operations and Reorganization (Tables) HTML 141K 46: R27 Significant Accounting Policies (Tables) HTML 80K 47: R28 Discontinued operation (Tables) HTML 105K 48: R29 Prepaid expenses and other current assets (Tables) HTML 51K 49: R30 Property and equipment, net (Tables) HTML 45K 50: R31 Intangible assets, net (Tables) HTML 54K 51: R32 Operating Leases (Tables) HTML 81K 52: R33 Accrued expenses and other current liabilities HTML 46K (Tables) 53: R34 Taxation (Tables) HTML 145K 54: R35 Share-based Compensation (Tables) HTML 128K 55: R36 Net income/(Loss) Per Share (Tables) HTML 75K 56: R37 Commitments and contingencies (Tables) HTML 44K 57: R38 Related party transactions (Tables) HTML 57K 58: R39 Profit appropriation and restricted net assets HTML 168K (Tables) 59: R40 Segment Information (Tables) HTML 52K 60: R41 Operations and Reorganization (Details) HTML 51K 61: R42 Operations and Reorganization - History of the HTML 43K Group and Basis of Presentation for the Reorganization (Details) 62: R43 Operations and Reorganization - Risks in relation HTML 171K to the VIE structure (Details) 63: R44 Operations and Reorganization - Liquidity and HTML 52K going concern (Details) 64: R45 Significant Accounting Policies - Comparability HTML 33K and Reclassification Adjustment (Details) 65: R46 Significant Accounting Policies - Expected Credit HTML 32K Losses (Details) 66: R47 Significant Accounting Policies - Long-lived HTML 45K assets (Details) 67: R48 Significant Accounting Policies - Revenues HTML 40K disaggregated by location of students (Details) 68: R49 Significant Accounting Policies - Revenue HTML 58K recognition (Details) 69: R50 Significant Accounting Policies - Sales and HTML 33K marketing expenses (Details) 70: R51 Significant Accounting Policies - Operating leases HTML 35K (Details) 71: R52 Significant Accounting Policies - Share-based HTML 44K compensation (Details) 72: R53 Significant Accounting Policies - Employee HTML 40K benefits (Details) 73: R54 Significant Accounting Policies - Taxation HTML 38K (Details) 74: R55 Significant Accounting Policies - Treasury stock HTML 42K (Details) 75: R56 Significant Accounting Policies - Statutory HTML 41K reserves (Details) 76: R57 Risks and concentration - Credit risk (Details) HTML 47K 77: R58 Risks and Concentration - Concentration of foreign HTML 38K currency risks (Details) 78: R59 Risks and Concentration - Foreign currency HTML 34K exchange rate risks (Details) 79: R60 Discontinued operation - Additional Information HTML 46K (Details) 80: R61 Discontinued operation - Discontinued operation HTML 103K balance sheets (Details) 81: R62 Discontinued operation - Discontinued operation HTML 44K cash flows (Details) 82: R63 Discontinued operation - Discontinued operation HTML 75K consolidated operations income loss (Details) 83: R64 Prepaid expenses and other current assets HTML 56K (Details) 84: R65 Property and equipment, net (Details) HTML 48K 85: R66 Intangible assets, net (Details) HTML 48K 86: R67 Intangible assets, net - 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Exhibit 16.1
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Commissioners:
We have read the statements made by 51Talk Online Education Group (formerly: China Online Education Group) (copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 16F of the Annual Report on Form 20-F for the year ended December 31, 2022 of 51Talk Online Education Group dated April 6, 2023. We agree with the statements concerning our Firm contained therein.
Very truly yours,
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Beijing, the People’s Republic of China | |
This ‘20-F’ Filing | Date | Other Filings | ||
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Filed on: | 4/6/23 | 6-K | ||
For Period end: | 12/31/22 | |||
List all Filings |
As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 4/29/24 51Talk Online Education Group 20-F 12/31/23 117:14M Toppan Merrill/FA 3/20/24 SEC UPLOAD¶ 4/17/24 2:39K 51Talk Online Education Group 2/14/24 SEC UPLOAD¶ 4/17/24 2:44K 51Talk Online Education Group 11/06/23 SEC UPLOAD¶ 4/17/24 2:57K 51Talk Online Education Group 8/28/23 51Talk Online Education Group S-8 8/28/23 5:98K Toppan Merrill/FA 8/07/23 SEC UPLOAD¶ 4/17/24 2:68K 51Talk Online Education Group |
As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 9/30/22 51Talk Online Education Group 6-K 9/30/22 3:279K Toppan Merrill/FA 9/02/16 51Talk Online Education Group S-8 9/02/16 4:620K Toppan Merrill/FA 5/27/16 51Talk Online Education Group F-1/A 14:6.7M Toppan Merrill-FA 5/12/16 51Talk Online Education Group F-1 29:8.8M Toppan Merrill-FA |