Company: VSA
Filing Date: 2025-08-12
Form Type: CORRESP
Source: 0001104659-25-076354
Chunk: 0

Company: VisionSys AI Inc
Filing Date: 2025-08-12
Form: CORRESP
Chunk 0
---
Yilin Xu

T: +86 10 8540 0695

yilin.xu@cooley.com

August 12, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

100 F Street, N.E.

Washington, D.C. 20549

| Attn: | Eddie Kim    |
|       | Taylor Beech |

| Re: | TCTM Kids IT Education Inc.                                               
 Amendment No. 1 to Registration Statement on Form F-3 Filed July 21, 2025 
 File No. 333-284305                                                       |

Ladies and Gentlemen:

On behalf of our client, TCTM Kids IT Education
Inc. (the “Company”), we are responding to the comments of the staff (the “Staff”)
of the Securities and Exchange Commission (the “Commission”) contained in the letter dated August 4, 2025
(the “Comment Letter”), relating to the above referenced Amendment No. 1 to Registration Statement on Form F-3
(the “Amendment No. 1”). In response to the comments set forth in the Comment Letter, the Company has revised
the Amendment No. 1 and is filing the Amendment No. 2 to Registration Statement on Form F-3 (the “Amendment No. 2”) and certain exhibits via EDGAR with this response letter. Set forth below are the Company’s responses
to the Comments. The Staff’s comments are repeated below in bold and are followed by the Company’s responses.

Amendment No. 1 to Registration Statement on Form F-3

Exhibits

| 1. | Please list a statement of eligibility of trustee for the indenture as an Exhibit 25 to your registration statement. See Item          
 601(b)(25) of Regulation S-K. If you wish to designate the trustees on a delayed basis, as permitted by Section 305(b)(2) of           
 the Trust Indenture Act, please indicate that you will separately file the Form T-1 under the electronic form type “305B2”             
 in the notes to the index. For further guidance, please refer to Trust Indenture Act of 1939 Compliance and Disclosure Interpretations 
 Question 206.01.                                                                                                                       |

In response to the Staff’s comment, the Company
has revised the exhibit index of the Amendment No.2 to include the statement of eligibility of trustee