DL [China Distance Education] CORRESP: China Distance Education Holdings Limited 18th Floor, Xueyuan
[China Distance Education Holdings Limited 18th Floor, Xueyuan International Tower 1 Zhichun Road, Haidian District Beijing 100083, Peoples Republic of China March 7, 2014 VIA EDGAR AND FACSIMILE 100 F Street N.E. U.S.A. Re: China Distance Education Holdings Limited Registration Statement on Form F-3 Registration No. 333-194058 Ladies and Gentlemen, Rule 461 Securities Act Registration Statement In accordance with Rule]