XUE [Xueda Education] CORRESP: VIA EDGAR December 10, 2014 Larry Spirgel, Assistant
[VIA EDGAR December 10, 2014 Larry Spirgel, Assistant Director Terry French, Account Branch Chief Sharon Virga, Senior Staff Accountant Division of Corporation Finance Re: Xueda Education Group Form 20-F for Fiscal Year Ended December 31, 2013 Filed March 31, 2014 File No. 001-34914 Dear Mr. Spirgel , Mr. French and Ms. Virga: If you have any questions, please contact the]