VIA EDGAR
| August 7, 2012 |
Larry Spirgel, Assistant Director
Celeste M. Murphy, Legal Branch Chief
Kate Beukenkamp, Attorney-Advisor
Terry French, Account Branch Chief
Claire DeLabar, Staff Accountant
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: |
| Xueda Education Group |
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| Form 20-F for Fiscal Year Ended December 31, 2011 |
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| Filed April 27, 2012 |
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| File No. 001-34914 |
Dear Mr. Spirgel, Ms. Murphy, Ms. Beukenkamp, Mr. French and Ms. DeLabar:
Xueda Education Group (the “Company”) confirms receipt of the comments on its Form 20-F for fiscal year 2011 from the Securities and Exchange Commission dated July 27, 2012 (the “Comment Letter”). Due to the number and complexity of the comments received and the fact that it is currently preparing for its earnings announcement for the quarter ended June 30, 2012, the Company respectfully requests an extension to the deadline for its response. The Company expects to provide its response to the Comment Letter no later than September 7, 2012.
If you have any questions, please contact the Company’s U.S. counsel, Mr. Leiming Chen of Simpson Thacher & Bartlett LLP, by phone at +852 2514-7630 (office) or +852 9032-1314 (cell) or by email at lchen@stblaw.com.
| Very truly yours, |
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| /s/ Junfeng Gao |
| Junfeng Gao |
| Chief Financial Officer |
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Cc: Leiming Chen |
|
Simpson Thacher & Bartlett LLP |
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