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 |
(852) 2514-7630 |
| lchen@stblaw.com |
VIA EDGAR
| January 24, 2013 |
Larry Spirgel, Assistant Director
Celeste M. Murphy, Legal Branch Chief
Reid Hooper, 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 December 27, 2012 File No. 001-34914 |
Dear Mr. Spirgel, Ms. Murphy, Mr. Hooper, Mr. French and Ms. DeLabar:
On behalf of our client, Xueda Education Group, a company incorporated under the laws of the Cayman Islands (the “Company”), we hereby acknowledge the receipt by the Company of the comment letter from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”), dated January 18, 2013, with regard to the Company’s response to the Staff’s comment letter, dated December 27, 2012, regarding the Company’s annual report on Form 20-F for the year ended December 31, 2011 that was filed on April 27, 2012 (the “Company’s 2011 Form 20-F”). The Company expects to file its response with the Commission via EDGAR within the time period required by the Staff in the comment letter.
Leiming Chen Philip M.J. Culhane Daniel Fertig Celia Lam Chris Lin Sinead O’Shea Jin Hyuk Park Kathryn King Sudol Christopher Wong
Resident Partners
SIMPSON THACHER & BARTLETT, HONG KONG IS AN AFFILIATE OF SIMPSON THACHER & BARTLETT LLP WITH OFFICES IN:
NEW YORK BEIJING HOUSTON LONDON LOS ANGELES PALO ALTO SÃO PAULO SEOUL TOKYO WASHINGTON, D.C.
In addition, the Company informs the Staff that, effective November 26, 2012, Ms. Christine Lu-Wong has been appointed as the Company’s Chief Financial Officer. Ms. Lu-Wong can be reached by phone at (+86 10) 6427-8899 ext. 6678 (office) or by email at christineluwong@xueda.com. The Company respectfully requests that all future correspondence from the Staff to the Company be addressed to Ms. Lu-Wong, and that Mr. Junfeng Gao be removed from all future correspondence.
Should you have any questions, please contact me by phone at (+852) 2514-7630 (office) or (+852) 9032-1314 (cell) or by email at lchen@stblaw.com or my colleague Kevin Zhang by phone at (+852) 2514-7610 (office) or (+852) 6396-8173 (cell) or by email at kzhang@stblaw.com.
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| Very truly yours, |
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| /s/ Leiming Chen |
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| Leiming Chen |
cc: Xin Jin, Chief Executive Officer and Director
Christine Lu-Wong, Chief Financial Officer
Xueda Education Group
Kevin Zhang
Simpson Thacher & Bartlett