VIA EDGAR
| December 10, 2014 |
Larry Spirgel, Assistant Director
Terry French, Account Branch Chief
Sharon Virga, Senior 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, 2013 |
| Filed March 31, 2014 |
| File No. 001-34914 |
Dear Mr. Spirgel, Mr. French and Ms. Virga:
Xueda Education Group (the “Company”) confirms receipt of the comment letter from the Securities and Exchange Commission (the “Commission”), dated November 26, 2014 (the “Comment Letter”), containing the Commission’s comment on the financial statements and related disclosures in the Company’s annual report on Form 20-F for fiscal year 2013. Due to the complexity of the issues involved in responding to the comment, the Company respectfully requests an extension of the deadline for its response. The Company expects to provide its response to the Comment Letter no later than January 6, 2015.
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/ Christine Lu-Wong | |
| Christine Lu-Wong | |
| Chief Financial Officer | |
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Cc: | Leiming Chen |
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| Simpson Thacher & Bartlett LLP |
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