XRS [TAL Education] CORRESP: TAL Education Group 12/F, Danling SOHO No. 6
[TAL Education Group 12/F, Danling SOHO No. 6 Danling Street, Haidian District Beijing 100080 Peoples Republic of China August 1, 2013 VIA EDGAR Larry Spirgel, Assistant Director Carlos Pacho, Senior Assistant Chief Accountant Christine Adams, Senior Staff Accountant 100 F Street, N.E. With a copy to: Chris White Accounting Group Interpretations Office of the Chief Accountant 100F Street, NE:]