XUE [Xueda Education] CORRESP: VIA EDGAR August 7, 2012 Larry Spirgel, Assistant
[VIA EDGAR August 7, 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 Ended December 31, 2011 Filed April 27, 2012 File No. 001-34914 Dear Mr. Spirgel , Ms. Murphy, Ms. Beukenkamp, Mr. French and Ms. DeLabar: If you]