Company: VSA
Filing Date: 2025-02-18
Form Type: CORRESP
Source: 0001104659-25-014444
Chunk: 0

Company: VisionSys AI Inc
Filing Date: 2025-02-18
Form: CORRESP
Chunk 0
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TCTM Kids IT Education Inc.

19/F, BuildingA, Vanke Times Center

No.186 Beiyuan Road, Chaoyang District

Beijing, 100102

People’s Republic of China

February 18,
2025

VIA EDGAR

Mr. Tony Watson

Mr. Joel Parker

Ms. Rebekah Reed

Ms. Taylor Beech

Division of Corporation Finance

Office of Trade & Services

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

| Re: | TCTM                                                 
 Kids IT Education Inc. (the “Company”)               
 Annual Report                                        
 on Form 20-F for Fiscal Year Ended December 31, 2023 
 Filed                                                
 on April 19, 2024                                    |
|:----|:-----------------------------------------------------|
|     | File No. 001-36363                                   |

Dear Mr. Watson, Mr. Parker, Ms.Reed, and Ms. Beech,

This letter sets forth the Company’s responses to the comments contained in the letter datedFebruary 4, 2025 from the staff
(the “Staff”) of the Securities and Exchange Commission (the “Commission”) regarding the Company’s
annual report on Form 20-F for the fiscal year ended December 31, 2023 filed with the Commission on April 19, 2024 (the
“2023 Form 20-F”) and the Company’s response letter submitted on September 30, 2024. The Staff’s
comments are repeated below in bold and are followed by the Company’s responses thereto. All capitalized terms used but not defined
in this letter shall have the meaning ascribed to such terms in the 2023 Form 20-F.

Annual Report on Form 20-Ffiled on April 19, 2024

Item 3. Key Information, page 3

| 1. | We note your response to                                                                                                                 
 prior comment 3. Please further revise your statement regarding the availability of cash or assets in your business here                 
 and in the summary risk factors, risk factors, and Operating and Financial Review and Prospects sections to reflect that to the extent   
 cash or assets in the business is in the PRC or Hong Kong or a PRC or Hong Kong entity, the funds or assets may not be available         
 to fund operations or for other use outside of the PRC or Hong Kong due to interventions in or the imposition of restrictions and        
 limitations on