SIMPSON THACHER & BARTLETT
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ICBC TOWER, 35TH FLOOR 3 GARDEN ROAD HONG KONG (852) 2514-7600 | |
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FACSIMILE (852) 2869-7694 | |
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DIRECT DIAL NUMBER (852) 2514-7630 | E-MAIL ADDRESS lchen@stblaw.com |
VIA EDGAR
| March 14, 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 File No. 001-34914 |
Dear Mr. Spirgel, Ms. Murphy, Mr. Hooper, Mr. French and Ms. DeLabar:
On behalf of our client, Xueda Education Group (the “Company”), we hereby acknowledge the receipt by the Company of the letter from the staff (the “Staff”) of the Securities and Exchange Commission dated March 7, 2013, informing the Company of the completion of the Staff’s review of the Company’s annual report on Form 20-F for the year ended December 31, 2011 (the “2011 Form 20-F”). On behalf of the Company, we wish to thank you and the other members of the Staff.
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.
The Company expects to file its annual report on Form 20-F for the year ended December 31, 2012 (the “2012 Form 20-F”) in the week of April 1, 2013. The Company confirms that the 2012 Form 20-F will reflect the changes it proposes to make in response to the Staff’s comments on the 2011 Form 20-F. The Company also confirms that it understands its obligation to disclose to the public material information about the Company on a timely basis.
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.
| Very truly yours, |
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| /s/ Leiming Chen |
| Leiming Chen |
cc: | Xin Jin, Chief Executive Officer and Director |
| Christine Lu-Wong, Chief Financial Officer |
| Xueda Education Group |
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| Kevin Zhang |
| Simpson Thacher & Bartlett |