[TAL Education Group 18/F, Hesheng Building 32 Zhongguancun Avenue, Haidian District Beijing 100080 Peoples Republic of China June 7, 2013 VIA EDGAR Chris White Accounting Group Interpretations Office of the Chief Accountant 100F Street, NE: Mail Stop 6028 With a copy to: Larry Spirgel, Assistant Director Carlos Pacho, Senior Assistant Chief Accountant Christine Adams, Senior Staff Accountant 100 F]
[TAL Education 18/F, Hesheng Building 32 Zhongguancun Avenue, Haidian District Beijing 100080 Peoples Republic of China June 7, 2013 VIA EDGAR Chris White Accounting Interpretations Office of the Chief Accountant 100F Street, NE: Mail Stop 6028 With apy to: Larryirgel,sistant Directorrlos Pacho, Seniorsistant Chief Accountant]
[CUSIP No. 98426T106 Page 2 of 5 1 NAMES OF REPORTING PERSONS New Silk Road Investment Pte. Ltd. 2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (a) [ X ] (b) [ ] 3 SEC USE ONLY 4]
[CUSIP No. 98426T106 Page 2 of 5 1 NAMES OF REPORTING PERSONS New Silk Road Investment Pte. Ltd. 2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (a) [ X ] (b) [ ] 3 SEC USE ONLY 4]
[TAL Education 18/F, Hesheng Building 32 Zhongguancun Avenue, Haidian District Beijing 100080 Peoples Republic of China June 7, 2013 VIA EDGAR Chris White Accounting Interpretations Office of the Chief Accountant 100F Street, NE: Mail Stop 6028 With apy to: Larryirgel,sistant Directorrlos Pacho, Seniorsistant Chief Accountant]
[June 7, 2013 VIA EMAIL AND MAIL Michael R. Clampitt, Senior Attorney Division of Corporation Finance 100 F Street, N.E. Re: China Commercial Credit, Inc. Confidential Draft Registration Statement on Form S-1 Amendment No. 3 Submitted April 22, 2013 File No. 377-00112 Dear Mr. Clampitt: “Company” “we” “our” “us” “CCC” “Staff” “SEC” “Form S-1” “Amendment” China Commercial Credit, Inc. (the]
