[TAL Education Group 18/F, Hesheng Building 32 Zhongguancun Avenue, Haidian District Beijing 100080 Peoples Republic of China April 15, 2013 VIA EDGAR Larry Spirgel, Assistant Director Carlos Pacho, Senior Assistant Chief Accountant Christine Adams, Senior Staff Accountant 100 F Street, N.E. Re: TAL Education Group (the Company) Form 20-F for the Fiscal Year Ended February 29, 2012 (the 2012 Form]
[TAL Education Group 18/F, Hesheng Building 32 Zhongguancun Avenue, Haidian District Beijing 100080 Peoples Republic of China April 15, 2013 VIA EDGAR Larry Spirgel, Assistant Director Carlos Pacho, Senior Assistant Chief Accountant Christine Adams, Senior Staff Accountant 100 F Street, N.E. Re: TAL Education Group (the Company) Form 20-F for the Fiscal Year Ended February 29, 2012 (the 2012 Form]
[S £ Yes S £ Yes £ S £ £ £ S Large Accelerated Filer £ S Yes DOCUMENTS INCORPORATED BY REFERENCE TABLE OF CONTENTS PART I] [Subsidiaries China Net Online Media Group Limited, a British Virgin Islands company. CNET Online Technology Limited, a Hong Kong company. Rise King Century Technology Development (Beijing) Co., Ltd., a wholly foreign-owned enterprise (“WOFE”), established in the People’s Republic of China (the “PRC”). Through a series of contractual agreements between the WFOE and Business Opportunity Online (as defined below), Beijing CNET] [INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM’S CONSENT We consent to the incorporation by reference in the Registration Statement of ChinaNet Online Holdings, Inc. (the “Company”) on Form S-8 (file No. 333-178269) of our report dated April 15, 2013, llp Marcum Bernstein & Pinchuk LLP New York, New York April 15, 2013] [(1) I have reviewed this Annual Report on Form 10-K of ChinaNet Online Holdings, Inc., for the fiscal year ended December 31, 2012. (2) Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which] [(1) I have reviewed this Annual Report on Form 10-K of ChinaNet Online Holdings, Inc., for the fiscal year ended December 31, 2012. (2) Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which] [As Adopted Sarbanes - Oxley Act of 2002 (2) the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. April 15, 2013 April 15, 2013]
[S £ Yes S £ Yes £ S £ £ £ S Large Accelerated Filer £ S Yes DOCUMENTS INCORPORATED BY REFERENCE TABLE OF CONTENTS PART I] [Subsidiaries China Net Online Media Group Limited, a British Virgin Islands company. CNET Online Technology Limited, a Hong Kong company. Rise King Century Technology Development (Beijing) Co., Ltd., a wholly foreign-owned enterprise (“WOFE”), established in the People’s Republic of China (the “PRC”). Through a series of contractual agreements between the WFOE and Business Opportunity Online (as defined below), Beijing CNET] [INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM’S CONSENT We consent to the incorporation by reference in the Registration Statement of ChinaNet Online Holdings, Inc. (the “Company”) on Form S-8 (file No. 333-178269) of our report dated April 15, 2013, llp Marcum Bernstein & Pinchuk LLP New York, New York April 15, 2013] [(1) I have reviewed this Annual Report on Form 10-K of ChinaNet Online Holdings, Inc., for the fiscal year ended December 31, 2012. (2) Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which] [(1) I have reviewed this Annual Report on Form 10-K of ChinaNet Online Holdings, Inc., for the fiscal year ended December 31, 2012. (2) Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which] [As Adopted Sarbanes - Oxley Act of 2002 (2) the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. April 15, 2013 April 15, 2013]
[TAL Education 18/F, Hesheng Building 32 Zhongguancun Avenue, Haidian District Beijing 100080 Peoples Republic of China April15, 2013 VIA EDGAR Larryirgel,sistant Directorrlos Pacho, Seniorsistant Chief Accountant Christineams, Senior Staff Accountant 100 F Street, N.E. Re: TAL Education (thempany) Form20-F for the Fiscal Year Ended February29, 2012 (the 2012 Form20-F)]
[TAL Education 18/F, Hesheng Building 32 Zhongguancun Avenue, Haidian District Beijing 100080 Peoples Republic of China April15, 2013 VIA EDGAR Larryirgel,sistant Directorrlos Pacho, Seniorsistant Chief Accountant Christineams, Senior Staff Accountant 100 F Street, N.E. Re: TAL Education (thempany) Form20-F for the Fiscal Year Ended February29, 2012 (the 2012 Form20-F)]
[MY Sells Shares in Huadian Fuxin We invested in Huadian Fuxins IPO last year to demonstrate our commitment to our strategic working relationship with Huadian Fuxin and its parent company, China Huadian Corporation, and continue to be excited about the potential opportunities for our companies to work together, said Chuanwei Zhang, Chairman and Chief Executive Officer of Ming Yang. The]
[MY Sells Shares in Huadian Fuxin We invested in Huadian Fuxins IPO last year to demonstrate our commitment to our strategic working relationship with Huadian Fuxin and its parent company, China Huadian Corporation, and continue to be excited about the potential opportunities for our companies to work together, said Chuanwei Zhang, Chairman and Chief Executive Officer of Ming Yang. The]
