[TAL Education Group 18/F, Hesheng Building 32 Zhongguancun Avenue, Haidian District Beijing 100080 Peoples Republic of China April 15, 2013 VIA EDGAR Larry Spirgel, Assistant Director Carlos Pacho, Senior Assistant Chief Accountant Christine Adams, Senior Staff Accountant 100 F Street, N.E. Re: TAL Education Group (the Company) Form 20-F for the Fiscal Year Ended February 29, 2012 (the 2012 Form]
[TAL Education 18/F, Hesheng Building 32 Zhongguancun Avenue, Haidian District Beijing 100080 Peoples Republic of China April15, 2013 VIA EDGAR Larryirgel,sistant Directorrlos Pacho, Seniorsistant Chief Accountant Christineams, Senior Staff Accountant 100 F Street, N.E. Re: TAL Education (thempany) Form20-F for the Fiscal Year Ended February29, 2012 (the 2012 Form20-F)]
[TAL Education 18/F, Hesheng Building 32 Zhongguancun Avenue, Haidian District Beijing 100080 Peoples Republic of China April15, 2013 VIA EDGAR Larryirgel,sistant Directorrlos Pacho, Seniorsistant Chief Accountant Christineams, Senior Staff Accountant 100 F Street, N.E. Re: TAL Education (thempany) Form20-F for the Fiscal Year Ended February29, 2012 (the 2012 Form20-F)]
[TAL Education 18/F, Hesheng Building 32 Zhongguancun Avenue, Haidian District Beijing 100080 Peoples Republic of China April15, 2013 VIA EDGAR Larryirgel,sistant Directorrlos Pacho, Seniorsistant Chief Accountant Christineams, Senior Staff Accountant 100 F Street, N.E. Re: TAL Education (thempany) Form20-F for the Fiscal Year Ended February29, 2012 (the 2012 Form20-F)]
[TAL Education 18/F, Hesheng Building 32 Zhongguancun Avenue, Haidian District Beijing 100080 Peoples Republic of China April15, 2013 VIA EDGAR Larryirgel,sistant Directorrlos Pacho, Seniorsistant Chief Accountant Christineams, Senior Staff Accountant 100 F Street, N.E. Re: TAL Education (thempany) Form20-F for the Fiscal Year Ended February29, 2012 (the 2012 Form20-F)]
[April 11, 2013 VIA EDGAR AND FACSIMILE Larry Spirgel, Assistant Director Celeste M. Murphy, Legal Branch Chief Jessica Plowgian, Attorney-Advisor Kathryn Jacobson, Staff Accountant Dean Suehiro, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Charm Communications Inc. Form 20-F for Fiscal Year Ended December 31, 2011 Filed April 27, 2012 Form 6-K Filed August 24, 2012 File]
[Albany Atlanta Brussels Denver Los Angeles Miami New York mckennalong.com Northern Virginia Orange County Rancho Santa Fe San Diego San Francisco Seoul THOMAS WARDELL 404.527.4990 EMAIL ADDRESS twardell@mckennalong.com April 8, 2013 Via EDGAR Division of Corporation Finance Attn: William H. Thompson, Accounting Branch Chief Re: China Recycling Energy Corporation Dear Mr. Thompson: Amendment No. 1 to the Company’s Form 10-K]
[Albany Atlanta Brussels Denver Los Angeles Miami New York mckennalong.com Northern Virginia Orange County Rancho Santa Fe San Diego San Francisco Seoul THOMAS WARDELL 404.527.4990 EMAIL ADDRESS twardell@mckennalong.com April 8, 2013 Via EDGAR Division of Corporation Finance Attn: William H. Thompson, Accounting Branch Chief Re: China Recycling Energy Corporation Dear Mr. Thompson: Amendment No. 1 to the Company’s Form 10-K]
[April 2, 2013 Ms. Tia Jenkins Re: China Cord Blood Corporation Form 20-F for the fiscal year ended March 31, 2012 Filed July 31, 2012 File No. 001-34541 Dear Ms. Jenkins: Very truly yours, CHINA CORD BLOOD CORPORATION Albert Chen Chief Financial Officer 1 CORRESP 1 filename1.htm]
[April 2, 2013 Ms. Tia Jenkins Re: China Cord Blood Corporation Form 20-F for the fiscal year ended March 31, 2012 Filed July 31, 2012 File No. 001-34541 Dear Ms. Jenkins: Very truly yours, CHINA CORD BLOOD CORPORATION Albert Chen Chief Financial Officer 1 CORRESP 1 filename1.htm]
