NFEC [NF Energyving] CORRESP: (Original Filing)

[NF ENERGY SAVINGS CORPORATION ROOM 3106, BLOCK C, 390 QINGNIAN AVENUE HEPING DISTRICT SHENYANG, P.R. CHINA 110002 October 22, 2013 Mr. John Cash Branch Chief Re: NF Energy Saving Corporation Form 10-K for the year ended December 31, 2012 Filed March 29, 2013 File No. 1-34890 Dear Mr. Cash: I am responding to the comments on behalf of NF Energy]

NFEC [NF Energyving] CORRESP: NF ENERGY SAVINGS CORPORATION ROOM 3106, BLOCK C,

[NF ENERGY SAVINGS CORPORATION ROOM 3106, BLOCK C, 390 QINGNIAN AVENUE HEPING DISTRICT SHENYANG, P.R. CHINA 110002 October 22, 2013 Mr. John Cash Branch Chief Re: NF Energy Saving Corporation Form 10-K for the year ended December 31, 2012 Filed March 29, 2013 File No. 1-34890 Dear Mr. Cash: I am responding to the comments on behalf of NF Energy]

NFEC [NF Energyvingrp] CORRESP: NF ENERGYVINGSRPORATION ROOM 3106, BLOCK C, 390 QINGNIAN

[NF ENERGYVINGSRPORATION ROOM 3106, BLOCK C, 390 QINGNIAN AVENUE HEPING DISTRICT SHENYANG, P.R. CHINA 110002 October 22, 2013 Mr. Johnsh Branch Chief Re: NF Energyvingrporation Form 10-K for the year ended December 31, 2012 Filed March 29, 2013 File No. 1-34890 Dear Mr.sh: I am responding to themments on behalf of NF Energyvingrporation (thempany) sent]

NFEC [NF Energyvingrp] 10-K/A: (Original Filing)

[NF ENERGYVINGRPORATION FORM 10-K TABLE OFNTENTS Page No. PART I Item 1 Business 4 Item 1A Risk Factors 18 Item 1B Unresolved Staffmments 31 Item 2 Properties 31 Item 3 Legal Proceedings 32 Item 4 Minefety Disclosure 32 PART II Item 5 33 Item 6 Selected Financialta] [CODE OF ETHICS OF NF ENERGYVINGRPORATION I. Objectives NF Energyvingrporation (thempany) ismmitted to the highest level of ethical behavior. Thempany's business success depends upon the reputation of thempany and its directors, officer and employees to perform with the highest level of integrity and principled businessnduct.] [Name Placeofincorporationandkindoflegalentity Liaoning Nengfa Weiye Energy Technology The a limited liabilitympany Liaoning Nengfa Weiye Tei Fales The a limited liabilitympany v357254_ex21-1.htm 3 EX-21.1] [Consent of Independent Registered Public Accounting Firm The Board of Directors NF Energyvingrporation Wensent to theorporation by reference in the Registration Statement of NF Energyvingrporation (thempany) on Form S-3 (File No. 333-172537) of our reportted March 29, 2013, except for the restatement described in Note 24 to thensolidated financial statements to which thete is October] [Certification I, Gang Li, certify that: 1. I have reviewed this Amendment No. 1 to the Annual Report on Form 10-K/A of NF Energyvingrporation. 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light] [Certification I, Lihua Wang certify that: 1. I have reviewed this Amendment No. 1 to the Annual Report on Form 10-K/A of NF Energyvingrporation. 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light] [18 U.S.C. SECTION 1350 SECTION 906 OF THERBANES-OXLEY ACT OF 2002 (1) (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany for the fiscal year ended December 31, 2012. Gang Li Chief Executive Officer v357254_ex32-1.htm 7] [18 U.S.C. SECTION 1350 SECTION 906 OF THERBANES-OXLEY ACT OF 2002 (1) (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and result of operations of thempany for the fiscal year ended December 31, 2012. Lihua Wang Chief Executive Financial Officer Principal Financial Officer]

NFEC [NF Energyvingrp] 10-K/A: NF ENERGYVINGRPORATION FORM 10-K TABLE OFNTENTS Page No.

[NF ENERGYVINGRPORATION FORM 10-K TABLE OFNTENTS Page No. PART I Item 1 Business 4 Item 1A Risk Factors 18 Item 1B Unresolved Staffmments 31 Item 2 Properties 31 Item 3 Legal Proceedings 32 Item 4 Minefety Disclosure 32 PART II Item 5 33 Item 6 Selected Financialta] [CODE OF ETHICS OF NF ENERGYVINGRPORATION I. Objectives NF Energyvingrporation (thempany) ismmitted to the highest level of ethical behavior. Thempany's business success depends upon the reputation of thempany and its directors, officer and employees to perform with the highest level of integrity and principled businessnduct.] [Name Placeofincorporationandkindoflegalentity Liaoning Nengfa Weiye Energy Technology The a limited liabilitympany Liaoning Nengfa Weiye Tei Fales The a limited liabilitympany v357254_ex21-1.htm 3 EX-21.1] [Consent of Independent Registered Public Accounting Firm The Board of Directors NF Energyvingrporation Wensent to theorporation by reference in the Registration Statement of NF Energyvingrporation (thempany) on Form S-3 (File No. 333-172537) of our reportted March 29, 2013, except for the restatement described in Note 24 to thensolidated financial statements to which thete is October] [Certification I, Gang Li, certify that: 1. I have reviewed this Amendment No. 1 to the Annual Report on Form 10-K/A of NF Energyvingrporation. 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light] [Certification I, Lihua Wang certify that: 1. I have reviewed this Amendment No. 1 to the Annual Report on Form 10-K/A of NF Energyvingrporation. 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light] [18 U.S.C. SECTION 1350 SECTION 906 OF THERBANES-OXLEY ACT OF 2002 (1) (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany for the fiscal year ended December 31, 2012. Gang Li Chief Executive Officer v357254_ex32-1.htm 7] [18 U.S.C. SECTION 1350 SECTION 906 OF THERBANES-OXLEY ACT OF 2002 (1) (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and result of operations of thempany for the fiscal year ended December 31, 2012. Lihua Wang Chief Executive Financial Officer Principal Financial Officer]

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XRS [TAL Education] SC 13D/A: CUSIP No. 874080104 1. NAME OF REPORTING PERSONS

[CUSIP No. 874080104 1. NAME OF REPORTING PERSONS I.R.S. IDENTIFICATION NOS. OFOVE PERSONS (ENTITIES ONLY) Chinas Tiger Global Five Chinas (" 2. CHECK THE APPROPRIATE BOX IF A MEMBER OF A (a) [_] (b) [X] 3. SEC USE ONLY 4. SOURCE OF FUNDS]

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NFEC [NF Energyvingrp] 10-Q/A: FORM 10-Q/A (Amendment No. 1) x March 31

[FORM 10-Q/A (Amendment No. 1) x March 31 , 2013 NF Energyvingrporation Delaware 02-0563302 (State or Other Jurisdiction oforporation or organization) (I.R.S. Employer Identification No.) Room 3106 Block C, 390 Qingnian Avenue, Heping District Shenyang, P. R. China 110002 (8624) 8563-1159 x Yes x Yes Large accelerated filer] [Certifications I, Gang, Li, certify that: 1. I have reviewed this Amendment No. 1 to the Quarterly Report on Form 10-Q/A of NF Energyvingrporation. 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light] [Certifications I, Lihua Wang, certify that: 1. I have reviewed this Amendment No. 1 to the Quarterly Report on Form 10-Q/A of NF Energyvingrporation. 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light] [SECTION 906 OF THERBANES-OXLEY ACT OF 2002 (2)The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany for the period ended March 31, 2013. NF Energyvingrporation Gang Li ( v357260_ex32-1.htm 4 EX-32.1] [SECTION 906 OF THERBANES-OXLEY ACT OF 2002 (2)The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany for the period ended March 31, 2013. NF Energyvingrporation Lihua, Wang Principal Financial and Accounting Officer) ( v357260_ex32-2.htm 5]

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NFEC [NF Energyvingrp] CORRESP: (Original Filing)

[NF ENERGYVINGSRPORATION ROOM 3106, BLOCK C, 390 QINGNIAN AVENUE HEPING DISTRICT SHENYANG, P.R. CHINA 110002 October 22, 2013 Mr. Johnsh Branch Chief Re: NF Energyvingrporation Form 10-K for the year ended December 31, 2012 Filed March 29, 2013 File No. 1-34890 Dear Mr.sh: I am responding to themments on behalf of NF Energyvingrporation (thempany) sent]

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