October 7, 2005 Securities and Exchange Commission Division of Corporation Finance Judiciary Plaza 450 Fifth Street, N.W. Washington D.C. 20549 Re: TAL International Group, Inc. (the "Company") Registration Statement on Form S-1 (File No. 333-126317) Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned hereby join in the request of the Company that the effective date of the Registration Statement be accelerated so that the Registration Statement may become effective by 3:00 p.m. EDT on Tuesday, October 11, 2005 or as soon thereafter as practicable. Sincerely, CREDIT SUISSE FIRST BOSTON LLC DEUTSCHE BANK SECURITIES INC. JEFFERIES & COMPANY, INC. As Representatives By: Credit Suisse First Boston LLC /s/ Arunas Gudaitis - ----------------------------- Title: Director & Counsel
