VIA EDGAR

Larry Spirgel, Assistant Director

Carlos Pacho, Senior Assistant Chief Accountant

Christine Adams, Senior Staff Accountant

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

With a copy to:

Chris White

Accounting Group — Interpretations

Office of the Chief Accountant

Securities and Exchange Commission

100F Street, NE: Mail Stop 6028

Washington, D.C. 20549-6628

Dear Sirs and Madams:

The Company hereby refers to the Deed of Undertaking (the “Deed”) dated June 24, 2013 executed by and between Mr. Bangxin Zhang and the Company, which was attached to its consultation letter to the staff (the “Staff”) of the Office of the Chief Accountant (the “OCA”) of the Securities and Exchange Commission (the “SEC”) dated June 24, 2013 (the “Consultation Letter”) and filed as Exhibit 4.15 to its 2013 Form 20-F.

After the filing of its 2013 Form 20-F, the Company evaluated additional potential voting scenarios for appointing, removing and replacing directors.  Through this process, the Company discovered that there could be a scenario whereby the Deed could be interpreted in a manner that is inconsistent with the Company’s and Mr. Bangxin Zhang’s intentions in regards to Mr. Bangxin Zhang’s voting interest in the event of the appointment, removal or replacement of a director.  For the avoidance of doubt, the Company and Mr. Bangxin Zhang executed an irrevocable side letter (as attached hereto as Annex I) on July 29, 2013 (the “Side Letter”) to interpret the Deed (the “Deed as Interpreted”).  The Company believes the Deed in conjunction with the Side Letter removes

1

the ambiguity in its interpretation, further supports the original intentions of the parties and is consistent with the discussions held with the Staff on June 20, 2013 and June 28, 2013.  No matters came to a vote since the execution of the Deed and prior to the execution of the Side Letter.  As the Side Letter interprets the Deed to clarify its intentions and all parties’ original intentions in a manner that is consistent with the description of the Deed’s provisions included in the Company’s Consultation Letter submitted on June 24, 2013, the Company believes that the conclusions reached by the Company in the Consultation Letter remain applicable to the Deed as Interpreted.

* * *

2

If you have any additional questions or comments regarding this submission, please contact the Company’s U.S. counsel, Z. Julie Gao of Skadden, Arps, Slate, Meagher & Flom LLP, at +852 3740-4850.

Bangxin Zhang, Chairman and Chief Executive Officer, TAL Education Group

Z. Julie Gao, Esq., Skadden, Arps, Slate, Meagher & Flom LLP

Yan Wang, Deloitte Touche Tohmatsu Certified Public Accountants LLP

3

ANNEX I

SIDE LETTER FOR THE DEED OF UNDERTAKING

4

THIS SIDE LETTER (the “Letter”) is dated July 29, 2013 between:
本澄清函（”本函”）于(yú)2013年7月29日由下列兩方簽署：

BANGXIN ZHANG, with PRC ID card number
張邦鑫，中国身份證号：

And和(hé / huò)

TAL EDUCATION GROUP, at 18/F, Hesheng Building 32 Zhongguancun Avenue, Haidian District, Beijing 100080, People’s Republic of China (the “Company”).
TAL EDUCATION GROUP，地(dì / de)址中国北京市海澱區中關村大(dà)街32号和(hé / huò)盛嘉業大(dà)廈18層，100080（”公司”）。

1.                                      The parties refer to the Deed of Undertaking dated June 24, 2013 (the “Deed”) made by Bangxin Zhang in favour of the Company.

雙方在(zài)此提及張邦鑫于(yú)2013年6月24日向公司出(chū)具的(de)承諾契據（”契據”）。

2.                                      The parties wish to enter into this Letter in order to clarify and agree upon the interpretation of the Deed.

雙方希望簽署本函以(yǐ)澄清和(hé / huò)确定對契據的(de)解釋。

3.                                      The parties hereby irrevocably acknowledge and agree that in the undertaking given by Bangxin Zhang in section 1.a.ii. of the Deed, the maximum number of votes which Bangxin Zhang shall be permitted to exercise shall be equal to (i) the total aggregate number of votes of the then total issued and outstanding shares of the Company held by all members of the Company, other than shares which are owned, whether legally or beneficially, and directly or indirectly by Bangxin Zhang (including shares held through Bangxin Zhang’s personal holding company Bright Unison Limited, or any other company, trust, nominee or agent, if any), less (ii) one vote.
雙方在(zài)此不(bù)可撤銷地(dì / de)承認并同意，在(zài)張邦鑫于(yú)契據第1條第a項第ii款作出(chū)的(de)承諾中，張邦鑫能夠行使的(de)最大(dà)投票權應相當于(yú)（i）公司當時(shí)全體股東持有的(de)全部已發行股份減去張邦鑫直接在(zài)法律上(shàng)或間接最終擁有的(de)公司股份（包括通過張邦鑫的(de)個(gè)人(rén)控股公司Bright Unison Limited或任何其他(tā)公司、信托、代名人(rén)或代理人(rén)，如果有的(de)話，持有該等股份）後所剩餘的(de)股份所代表的(de)總投票權，再減去（ii）一(yī / yì ／yí)票。

4.                                      Section 1.a.ii. of the Deed should therefore be interpreted to read as follows:
因此，應對契據第1條第a項第ii款解釋如下：

“i                                                should any meeting of the Company’s shareholders be called by the board of directors or requisitioned or called by other shareholders of the Company for the purpose of removing or replacing any of the directors or appointing any new director, or if any resolution is proposed at any meeting of the Company’s shareholders to remove or replace any of the directors or appoint any new director, Bangxin Zhang shall not and will not, in his capacity as a shareholder of the Company, exercise his

voting rights attaching to his shares in excess of (i) the total aggregate voting power of the then total issued and outstanding shares of the Company held by all members of the Company, other than shares which are owned, whether legally or beneficially, and directly or indirectly by Bangxin Zhang (including shares held through Bangxin Zhang’s personal holding company Bright Unison Limited, or any other company, trust, nominee or agent, if any), less (ii) one vote.”
如果董事會或公司的(de)其他(tā)股東召集或要(yào / yāo)求召開公司的(de)股東會議拟免去或更換任何公司董事或委任任何新的(de)公司董事，或者如果在(zài)任何公司的(de)股東會議上(shàng)出(chū)現任何提議拟免去或更換任何公司董事或委任任何新的(de)公司董事，張邦鑫，作爲(wéi / wèi)公司的(de)股東，能夠行使的(de)投票權不(bù)得且不(bù)會超過（i）公司當時(shí)全體股東持有的(de)全部已發行股份減去張邦鑫直接在(zài)法律上(shàng)或間接最終擁有的(de)公司股份（包括通過張邦鑫的(de)個(gè)人(rén)控股公司Bright Unison Limited或任何其他(tā)公司、信托、代名人(rén)或代理人(rén)，如果有的(de)話，持有該等股份）後所剩餘的(de)股份所代表的(de)總投票權，再減去（ii）一(yī / yì ／yí)票。”

5.                                      The parties acknowledge and agree that, subject to interpretation in accordance with this Letter, the Deed shall continue in full force and effect in accordance with its terms.
雙方承認并同意，契據應依照本函解釋并繼續根據其條款規定保持有效。

6.                                      This Letter shall be governed by and construed in accordance with the laws of Cayman Islands.
本函應受開曼群島法律管轄并應依其解釋。

7.                                      This Letter is written in English and Chinese. Should there be any discrepancies between the English version and the Chinese version, the English version shall prevail.

本函以(yǐ)英文和(hé / huò)中文書就(jiù)。如果中英文版本之(zhī)間存在(zài)不(bù)一(yī / yì ／yí)緻之(zhī)處，應以(yǐ)英文版本爲(wéi / wèi)準。

IN WITNESS WHEREOF this Letter has been duly executed as a deed by Bangxin Zhang and the Company and is intended to be and is hereby delivered on the day and year first above written.
茲證明，本函已由張邦鑫和(hé / huò)公司正式簽署，并特此在(zài)首頁載明之(zhī)日期交付。

2

3

4