XRS [TAL Education] CORRESP: TAL Education 18/F, Hesheng Building 32 Zhongguancun Avenue,
[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]