SEC Company Response from TAL International Group, Inc. (CIK 0001331745) — Oct 7, 2005
TAL International Group, Inc. (CIK 0001331745)
Date: Oct. 7, 2005 · CIK: 0001331745 · Accession: 0000950136-05-006324
AI Filing Summary & Sentiment
File numbers found in text: 001-32638, 333-126317
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CORRESP
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TAL INTERNATIONAL GROUP, INC.
100 Manhattanville Road
Purchase, New York 10577-2135
October 7, 2005
Tamara Brightwell
U.S. Securities and Exchange Commission
100 F Street, N.E., Mail Stop 7010
Washington, D.C. 20549
Re: TAL International Group, Inc.
Registration Statement on Form S-1, Filed June 30, 2005
(File No. 333-126317)
Registration Statement on Form 8-A, Filed October 5, 2005
(File No. 001-32638)
Dear Ms. Brightwell:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, TAL
International Group, Inc. hereby requests that the effectiveness of the above
referenced Registration Statements be accelerated so that said Registration
Statements will become effective at 3:00 p.m. EDT on October 11, 2005, or as
soon thereafter as practicable.
In connection with this acceleration request, the Company acknowledges
that:
o should the Commission or the Staff, acting pursuant to delegated
authority, declare the filing effective, it does not foreclose
the Commission from taking any action with respect to the filing;
o the action of the Commission or the Staff, acting pursuant to
delegated authority, in declaring the filing effective, does not
relieve the Company from its full responsibility for the adequacy
and accuracy of the disclosure in the filing; and
o the Company may not assert this action as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.
Sincerely,
/s/ MARC PEARLIN
--------------------------------
Marc Pearlin
General Counsel
TAL International Group, Inc.
cc: Philip O. Brandes