VIA EDGAR
| October 11, 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 Form 20-F for Fiscal Year Ended December 31, 2011 Filed April 27, 2012 Response Dated September 7, 2012 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 comment letter from the Securities and Exchange Commission (the “Commission”), dated October 3, 2012 (the “Comment Letter”), that pertains to the Company’s response letter, dated September 7, 2012, to the Commission’s comments on the Company’s Form 20-F for fiscal year 2011. Due to the number and complexity of the comments received, 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 October 26, 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 +852 214-7630 (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 |
Cc: | Leiming Chen |
| Simpson Thacher & Bartlett LLP |