XUE [Xueda Education] CORRESP: SIMPSON THACHER & BARTLETT ICBC TOWER, 35TH FLOOR
[SIMPSON THACHER & BARTLETT ICBC TOWER, 35TH FLOOR 3 GARDEN ROAD HONG KONG (852) 2514-7600 FACSIMILE (852) 2869-7694 DIRECT DIAL NUMBER E-MAIL ADDRESS VIA EDGAR December 24, 2014 Larry Spirgel, Assistant Director Terry French, Account Branch Chief Sharon Virga, Senior Staff Accountant Division of Corporation Finance Re: Xueda Education Group Form 20-F for Fiscal Year Ended December 31, 2013 Filed]