0001104659-14-085802.txt : 20150212 0001104659-14-085802.hdr.sgml : 20150212 20141210064358 ACCESSION NUMBER: 0001104659-14-085802 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20141210 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Xueda Education Group CENTRAL INDEX KEY: 0001499619 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-EDUCATIONAL SERVICES [8200] IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: A-4 Xibahe Beili STREET 2: Chaoyang District CITY: Beijing STATE: F4 ZIP: 100028 BUSINESS PHONE: (8610) 6427-8899 MAIL ADDRESS: STREET 1: A-4 Xibahe Beili STREET 2: Chaoyang District CITY: Beijing STATE: F4 ZIP: 100028 FORMER COMPANY: FORMER CONFORMED NAME: China Xueda Education Ltd DATE OF NAME CHANGE: 20100819 CORRESP 1 filename1.htm

 

 

VIA EDGAR

 

 

December 10, 2014

 

Larry Spirgel, Assistant Director

Terry French, Account Branch Chief

Sharon Virga, Senior Staff Accountant

Division of Corporation Finance

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

 

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:

 

Xueda Education Group (the “Company”) confirms receipt of the comment letter from the Securities and Exchange Commission (the “Commission”), dated November 26, 2014 (the “Comment Letter”), containing the Commission’s comment on the financial statements and related disclosures in the Company’s annual report on Form 20-F for fiscal year 2013.  Due to the complexity of the issues involved in responding to the comment, the Company respectfully requests an extension of the deadline for its response.  The Company expects to provide its response to the Comment Letter no later than January 6, 2015.

 

If you have any questions, please contact the Company’s U.S. counsel, Mr. Leiming Chen of Simpson Thacher & Bartlett LLP, by phone at +852 214-7630 (office) or +852 9032-1314 (cell) or by email at lchen@stblaw.com.

 

 

Very truly yours,

 

 

 

/s/ Christine Lu-Wong

 

Christine Lu-Wong

 

Chief Financial Officer

 

 

 

 

Cc:

Leiming Chen

 

 

Simpson Thacher & Bartlett LLP

 

 

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