0000000000-23-010915.txt : 20231207 0000000000-23-010915.hdr.sgml : 20231207 20231003173006 ACCESSION NUMBER: 0000000000-23-010915 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20231003 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: TAL Education Group CENTRAL INDEX KEY: 0001499620 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-EDUCATIONAL SERVICES [8200] IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 5/F, TOWER B, HEYING CENTER, STREET 2: XIAOYING WEST STREET, HAIDIAN DISTRICT CITY: Beijing STATE: F4 ZIP: 100085 BUSINESS PHONE: 86 (10) 5292-6658 MAIL ADDRESS: STREET 1: 5/F, TOWER B, HEYING CENTER, STREET 2: XIAOYING WEST STREET, HAIDIAN DISTRICT CITY: Beijing STATE: F4 ZIP: 100085 PUBLIC REFERENCE ACCESSION NUMBER: 0001410578-23-001399 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]#;VQO7!E+UA/8FIE8W0O5VED=&@@,30R."],96YG=&@@,S8U+T)I='-097)# M;VUP;VYE;G0@.#X^7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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M,, )/;K)'<41% ]-WO-B#6&3J!UP]/8V**]?_"PZ-MN]*A)I9/8X_LNAF#T3 M=GJJMW?$. J&)%_53I6UJ_72ON/,6IOV ;Y2A;#-'BO7<04838ZHRB33Y=9( MN),[)?@S3)R5D5%KPC 4A?_*_0,C3:KM!"G8H2]#)E5P(#[$]E(R MUD1,"_KO=ZXBLJ=-".1>[N$[YR8Y):1Q1@FE9-*<1I1J0QFEKQE-I^HM^)Y] M'VD,8:4VER.KE6U951S#<*HY0K2 2"X-AJ@6!A@41:$^/PY?7,O4=:TF,E@/AUZ@0M8WON!4 M:2-?BXWK.+Y4H;->S7T=&N=;M75^YJ.[]T^ARO#=_$%Z=TW%LP(#$T72])1"!;/&9B,#$R.#$X8C-C8F$U9#DT83AD-SAB868W M,S,X9#,)#(ZH2(,3+F6@"YN6D,(/#_ M/P )"@B\"F5N9'-T')E ..9@HR.#4V, HE)45/1@H! end TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 3, 2023 Alex Peng Chief Financial Officer TAL Education Group 5/F, Tower B, Heying Center Xiaoying West Street, Haidian District Beijing 100085 People s Republic of China Re: TAL Education Group Form 20-F for the Fiscal Year Ended February 28, 2023 Response dated September 15, 2023 File No. 001-34900 Dear Alex Peng: We have reviewed your September 15, 2023 response to our comment letter and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our September 7, 2023 letter. Form 20-F for the Fiscal Year Ended February 28, 2023 Item 16I. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections, page 140 1. We note from your response to comment 3 that all of your "consolidated foreign operating entities that use variable interest entities or similar structures are incorporated or otherwise organized in the PRC." It appears from disclosures in your Form 20-F that you have at least one subsidiary in Hong Kong. Please confirm our assumption, if true, that your reference to "consolidated foreign operating entities that use variable interest entities or similar structures [and that] are incoporated or otherwise organized in the PRC" includes any subsidiaries organized or incorporated in Hong Kong. Otherwise, please supplementally clarify the jurisdictions in which your consolidated foreign operating entities are organized or incorporated and confirm, if true, that you have disclosed the percentage of your shares or the shares of your consolidated operating entities owned by Alex Peng TAL Education Group October 3, 2023 Page 2 governmental entities in each foreign jursidiction in which you have consolidated operating entities. Please contact Jennifer Thompson at 202-551-3737 with any questions. Sincerely, FirstName LastNameAlex Peng Division of Corporation Finance Comapany NameTAL Education Group Disclosure Review Program October 3, 2023 Page 2 cc: Yi Gao, Esq. FirstName LastName