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: In connection with the Preliminary Prospectus distribution for the above-mentioned issue, the prospective underwriters have confirmed that they are complying with the 48-hour requirement as promulgated by Rule 15c2-8 under the Securities Exchange Act of 1934, as amended. 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
