Am bow Education Holding, which provides online and offline tutoring, test prep and career enhancement services in China, filed on Wednesday with the SEC to raise up to $138 million in an initial public offering. The Beijing -based company, which was founded in 2000 and booked $146 million in sales over the last 12 months, plans to list on the NYSE under the symbol AMBO. J.P. Morgan and Goldman Sachs (Asia) L.L.C. are the lead underwriters on the deal. No pricing terms were disclosed.