XRS [TAL Education] 8-A12B: (Original Filing)
[TABLE OFNTENTS INFORMATION REQUIRED IN REGISTRATION STATEMENT TAL Education Bangxin Zhang Chairman and Chief Executive Officerted: October6, 2010 8-A12B h04528e8va12b.htm 1 8-A12B]
LEDS [SemiLEDs] CORRESP: ORRICK, HERRINGTON & SUTCLIFFE 43RD FLOOR, GLOUCESTER TOWER
[ORRICK, HERRINGTON & SUTCLIFFE 43RD FLOOR, GLOUCESTER TOWER tel 852-2218-9100 WWW.ORRICK.COM October 6 , 2010 VIA EDGAR AND HAND DELIVERY Division of Corporate Finance 100 F Street, N.E. Mail Stop Number 3030 Attn: Russell Mancuso, Branch Chief, Legal Gabriel Eckstein Daniel Morris, Special Counsel Martin James Kevin Vaughn, Branch Chief, Accounting Tara Harkins Re: SemiLEDs Corporation Registration Statement on]
