XRS [TAL Education] CORRESP: (Original Filing)
[TAL Education Group 18/F, Hesheng Building 32 Zhongguancun Avenue, Haidian District Beijing 100080 Peoples Republic of China VIA EDGAR May 6, 2013 1 Accounting Group - Interpretations Office of the Chief Accountant 100 F Street, N.E.; Mail Stop 6628 With a copy to: Larry Spirgel, Assistant Director Carlos Pacho, Senior Assistant Chief Accountant Christine Adams, Senior Staff Accountant 100 F]