Ticker: XUE, Company: Xueda Education Group, Type: CORRESP, Date: 2012-09-14
Original SEC Filing: Click here

---

Webplus: XUE/20120914/CORRESP/1/000.htm SEC Original: filename1.htm
SIMPSON THACHER & BARTLETT ICBC TOWER, 35TH FLOOR 3 GARDEN ROAD HONG KONG (852) 2514-7600 FACSIMILE (852) 2869-7694 DIRECT DIAL NUMBER (852) 2514-7630 E-MAIL ADDRESS lchen@stblaw.com VIA EDGAR September 14, 2012 Larry Spirgel, Assistant Director Kate Beukenkamp, Attorney-Advisor Terry French, Account Branch Chief Claire DeLabar, Staff Accountant Division of Corporation Finance Re: Xueda Education Group Form 20-F for Fiscal Year

---

Company Information:

Ticker: XUE, Company: Xueda Education Group, Type: CORRESP, Date: 2012-09-14CIK: 0001499619, Location: F4, SIC: 8200, SIC Desc: SERVICES-EDUCATIONAL SERVICES
Business Phone & Address:
A-4 Xibahe Beili
Beijing 100028