[July 24, 2015 VIA EDGAR Larry Spirgel, Assistant Director Re: Youku Tudou Inc. (the Company ) Form 20-F for Fiscal Year Ended December 31, 2014 (the 2014 Form 20-F ) Filed April 28, 2015 (File No. 001-34977) Dear Mr. Spirgel, Ms. Jacobson, Mr. Suehiro, Mr. Kisner and Ms. Murphy: All capitalized terms used but not defined in this letter shall]
[TAL Education Group Announces Unaudited Financial Results for the First Fiscal Quarter Ended May 31 , 2015 · Quarterly Net Revenues up by 45.3% Year-Over-Year · Quarterly Income from Operations up by 43.4% Year-Over-Year · Quarterly Net Income Attributable to TAL up by 42.0% Year-Over-Year, Non-GAAP Net Income Attributable to TAL up by 38.1% Year-Over-Year (BeijingJuly 23, 2015)TAL Education Group] [FORM 6-K TAL EDUCATION GROUP 12/F, Danling SOHO No. 6 Danling Street, Haidian District Beijing 100080 Peoples Republic of China Form 20-F x o o o TAL Education Group]
[TAL Education Group Announces Unaudited Financial Results for the First Fiscal Quarter Ended May 31 , 2015 · Quarterly Net Revenues up by 45.3% Year-Over-Year · Quarterly Income from Operations up by 43.4% Year-Over-Year · Quarterly Net Income Attributable to TAL up by 42.0% Year-Over-Year, Non-GAAP Net Income Attributable to TAL up by 38.1% Year-Over-Year (BeijingJuly 23, 2015)TAL Education Group] [FORM 6-K TAL EDUCATION GROUP 12/F, Danling SOHO No. 6 Danling Street, Haidian District Beijing 100080 Peoples Republic of China Form 20-F x o o o TAL Education Group]
