As Representatives of the Several Underwriters
March 28, 2014
Via EDGAR & EMAIL
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington D.C. 20549
| Attn: | Mr. Larry Spirgel, Assistant Director |
Ms. Celeste M. Murphy, Legal Branch Chief
Mr. Ajay Koduri, Staff Attorney
Ms. Terry French, Accountant Branch Chief
Ms. Christy Adams, Senior Staff Accountant
| Re: | Tarena International, Inc. |
Registration Statement on Form F-1 (Registration No. 333-194191)
Dear Ladies and Gentlemen:
In connection with the above-captioned Registration Statements and pursuant to Rule 460 of the General Rules and Regulations under the Securities Act of 1933, as amended, we, as representative of the several underwriters of the offering, wish to advise you that through the date hereof 1,695 copies of the preliminary prospectus dated March 19, 2014 were distributed as follows: 930 copies to institutional investors and 765 copies to prospective underwriters, dealers, individuals and others.
We have been informed by the participating underwriters that they are aware of their obligations under the Securities Act of 1933, as amended, and have complied with, and will continue to comply with, the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
We hereby join in the request of Tarena International, Inc. that the effectiveness of the above-captioned Registration Statement, as amended, be accelerated to 5:00 p.m., Eastern Daylight Time on April 2, 2014, or as soon thereafter as practicable.
[Acceleration Request Letter]
Very truly yours,
Acting on behalf of themselves and as the Representatives of
the several Underwriters
| By GOLDMAN SACHS (ASIA) L.L.C. | ||
| By | /s/ Xiaoyin Zhang | |
| Name: | Xiaoyin Zhang | |
| Title: | Managing Director | |
| By CREDIT SUISSE SECURITIES (USA) LLC | ||
| By | /s/ Sam Shah | |
| Name: | Sam Shah | |
| Title: | Director | |
[Acceleration Request Letter]
