XRS [TAL Education] CORRESP: TAL Education 12/F,nling SOHO No. 6nling Street, Haidian
[TAL Education 12/F,nling SOHO No. 6nling Street, Haidian District Beijing 100080 Peoples Republic of China August 1, 2013 VIA EDGAR Larryirgel,sistant Directorrlos Pacho, Seniorsistant Chief Accountant Christineams, Senior Staff Accountant 100 F Street, N.E. With apy to: Chris White Accounting Interpretations]