[TAL EDUCATION 18/F, Hesheng Building 32 Zhongguancun Avenue, Haidian District Beijing 100080 Peoples Republic of China March14, 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)]
[SIMPSON THACHER & BARTLETT ICBC TOWER, 35TH FLOOR 3 GARDEN ROAD HONG KONG (852) 2514-7600 FACSIMILE (852) 2869-7694 DIRECT DIAL NUMBER (852) 2514-7630 E-MAIL ADDRESS lchen@stblaw.com VIA EDGAR March 14, 2013 Larry Spirgel, Assistant Director Celeste M. Murphy, Legal Branch Chief Reid Hooper, Attorney-Advisor Terry French, Account Branch Chief Claire DeLabar, Staff Accountant Division of Corporation Finance Securities and Exchange]
[CHINACACHE INTERNATIONAL HOLDINGS LTD. Section A, Building 3 Dian Tong Creative Square No. 7 Jiuxianqiao North Road, Chaoyang District Beijing, 100015 Peoples Republic of China March 14, 2013 VIA EDGAR Kathleen Collins, Accounting Branch Chief Megan Akst, Staff Accountant Mark Shuman, Legal Branch Chief Gabriel Eckstein, Staff Attorney Division of Corporation Finance 100 F Street, N.E. Re: ChinaCache International Holdings]
[CHINACACHE INTERNATIONAL HOLDINGS LTD. Section A, Building 3 Dian Tong Creative Square No. 7 Jiuxianqiao North Road, Chaoyang District Beijing, 100015 Peoples Republic of China March 14, 2013 VIA EDGAR Kathleen Collins, Accounting Branch Chief Megan Akst, Staff Accountant Mark Shuman, Legal Branch Chief Gabriel Eckstein, Staff Attorney Division of Corporation Finance 100 F Street, N.E. Re: ChinaCache International Holdings]
[March 14, 2013 Ms. Tia L. Jenkins Senior Assistant Chief Accountant Office of Beverages, Apparel and Mining Division of Corporation Finance Re: China New Borun Corporation Form 20-F for Fiscal Year Ended December 31, 2011 Filed April 6, 2012 Correspondence submitted January 31, 2013 File No. 001-34754 Dear Ms. Jenkins: I refer to your letter dated March 5, 2013, relating]
[March 14, 2013 Ms. Tia L. Jenkins Senior Assistant Chief Accountant Office of Beverages, Apparel and Mining Division of Corporation Finance Re: China New Borun Corporation Form 20-F for Fiscal Year Ended December 31, 2011 Filed April 6, 2012 Correspondence submitted January 31, 2013 File No. 001-34754 Dear Ms. Jenkins: I refer to your letter dated March 5, 2013, relating]
[Ever-Glory International Group, Inc. Ever-Glory Commercial Center 509 Chengxin Road, Jiangning Development Zone Nanjing, Jiangsu Province Peoples Republic of China VIA EDGAR March 12, 2013 Ms. Tia L. Jenkins –Senior Assistant Chief Accountant Division of Corporation Finance 100 F Street, N.E. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed March 28, 2012 File No. 001-34124 Dear Ms.]
[Ever-Glory International Group, Inc. Ever-Glory Commercial Center 509 Chengxin Road, Jiangning Development Zone Nanjing, Jiangsu Province Peoples Republic of China VIA EDGAR March 12, 2013 Ms. Tia L. Jenkins –Senior Assistant Chief Accountant Division of Corporation Finance 100 F Street, N.E. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed March 28, 2012 File No. 001-34124 Dear Ms.]
[Ever-Glory International, Ever-Glorymmercial Center 509 Chengxin Road, Jiangning Development Zone Nanjing, Jiangsu Province Peoples Republic of China VIA EDGAR March 12, 2013 Ms. Tia L. Jenkins Seniorsistant Chief Accountant Division ofrporation Finance 100 F Street, N.E. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed March 28, 2012]
[Ever-Glory International, Ever-Glorymmercial Center 509 Chengxin Road, Jiangning Development Zone Nanjing, Jiangsu Province Peoples Republic of China VIA EDGAR March 12, 2013 Ms. Tia L. Jenkins Seniorsistant Chief Accountant Division ofrporation Finance 100 F Street, N.E. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed March 28, 2012]
