TAL Education Group
TAL Building No.1
Courtyard No. 9, Qixin Middle Street, Changping District
Beijing 102200
People’s Republic of China
February 24, 2025
VIA EDGAR
Ms. Nasreen Mohammed
Mr. Adam Phippen
Office of Trade & Services
Division of Corporation Finance
United States
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | TAL Education Group File No. 001-34900 |
Dear Ms. Mohammed and Mr. Phippen:
Reference is made to the comment letter from the staff (the “Staff”) of the Securities and Exchange Commission, dated February 12, 2025 (the “Comment Letter”), containing the Staff’s comments on TAL Education Group’s (the “Company”) annual report on Form 20-F for the fiscal year ended February 29, 2024. Due to the additional time required to prepare thorough and sufficient responses to the comments, the Company respectfully requests an extension of the deadline for its responses. The Company expects to provide its responses to the Comment Letter no later than March 13, 2025.
If you have any questions, please contact the Company’s U.S. counsel, Mr. Yi Gao of Simpson Thacher & Bartlett LLP, by phone at +852-2514-7620 (office) or +852-6588-7136 (cell) or by email at ygao@stblaw.com.
| Sincerely, | ||
| /s/ Alex Peng | ||
| Alex Peng | ||
| Chief Financial Officer | ||
| cc: | Yi Gao, Esq. | |
| Simpson Thacher & Bartlett LLP | ||
