<SEC-DOCUMENT>0001104659-22-100624.txt : 20221213
<SEC-HEADER>0001104659-22-100624.hdr.sgml : 20221213
<ACCEPTANCE-DATETIME>20220916064849
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-22-100624
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220916

FILER:

	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:		CORRESP

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: right"><B>TAL Education Group</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: right">5/F, Tower B, Heying Center</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: right">Xiaoying West Street, Haidian District</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: right">Beijing 100085</P>

<P STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: right">People&rsquo;s Republic of China</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">September 16, 2022</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VIA EDGAR</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Mr. Donald Field</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Ms. Mara Ransom</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Mr. Scott Stringer</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Mr. Joel Parker</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Office of Trade &amp; Services</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 37.65pt"></TD><TD STYLE="width: 33.75pt"><B>Re:</B></TD><TD><B>TAL Education Group (the &ldquo;Company&rdquo;)</B></TD></TR>
<TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 37.65pt"></TD><TD STYLE="width: 33.75pt; text-align: left"><B></B></TD><TD STYLE="text-align: justify"><B>Form 20-F for the Fiscal Year Ended February 28, 2022</B></TD>
</TR>
<TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 37.65pt"></TD><TD STYLE="width: 33.75pt; text-align: left"><B></B></TD><TD STYLE="text-align: justify"><B>Response Dated May 31, 2022</B></TD>
</TR>
<TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 37.65pt"></TD><TD STYLE="width: 33.75pt; text-align: left"></TD><TD STYLE="border-bottom: Black 1pt solid; text-align: justify"><B>File No. 001-34900</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Dear Mr. Field, Ms. Ransom, Mr. Stringer and Mr. Parker:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">This letter sets forth the Company&rsquo;s responses
to the comments contained in the letter dated September 1, 2022 from the staff (the &ldquo;<B>Staff</B>&rdquo;) of the Securities and
Exchange Commission (the &ldquo;<B>Commission</B>&rdquo;) regarding the Company&rsquo;s annual report on Form 20-F for the fiscal year
ended February 28, 2022 filed with the Commission on June 14, 2022 (the &ldquo;<B>2022 Form 20-F</B>&rdquo;). The Staff&rsquo;s comments
are repeated below in bold and are followed by the Company&rsquo;s responses thereto. All capitalized terms used but not defined in this
letter shall have the meaning ascribed to such terms in the 2022 Form 20-F.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Form 20-F for the Fiscal Year Ended February 28, 2022</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>The Holding Foreign Companies Accountable
Act, page 6</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>1.</B></TD><TD><B>When discussing the Holding Foreign Companies Accountable Act, in future filings please update your disclosure throughout your
filing to discuss the fact that on August 26, 2022, the Public Company Accounting Oversight Board (PCAOB) signed a Statement of Protocol
with the China Securities Regulatory Commission and the Ministry of Finance of the People's Republic of China, taking the first step toward
opening access for the PCAOB to inspect and investigate registered public accounting firms headquartered in mainland China and Hong Kong.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">TAL Education Group</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">September 16, 2022</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page 2</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">In response to the Staff&rsquo;s comment, the Company respectfully
proposes to amend its 2022 Form 20-F to provide the relevant disclosure as follows (with underlines and strike lines showing the changes
against the disclosure in the 2022 Form 20-F), subject to updates and adjustments to be made in connection with any material development
of the subject matter being disclosed. Page references are made to the 2022 Form 20-F to illustrate the approximate location of the disclosure.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Page 6:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><B>The Holding Foreign Companies Accountable Act</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">Our ADSs will be delisted and our ADSs
and shares will be prohibited from trading in the over-the-counter market in 2024 under the Holding Foreign Companies Accountable Act,
or the HFCAA, if the PCAOB is unable to inspect or fully investigate auditors located in China, or in 2023 if proposed changes to the
law are enacted. The PCAOB has been unable, and is currently unable, to inspect our auditor in relation to their audit work performed
for our financial statements. On December 16, 2021, the PCAOB issued a report to notify the SEC of its determination that the PCAOB is
unable to inspect or investigate completely registered public accounting firms headquartered in Mainland China and Hong Kong. The PCAOB
identified our auditor, Deloitte Touche Tohmatsu Certified Public Accountants LLP, as one of the registered public accounting firms that
the PCAOB is unable to inspect or investigate completely. Under the current law, delisting and prohibition from over-the-counter trading
in the United States could take place in 2024. <U>In July 2022, the SEC conclusively listed TAL Education Group as a Commission-Identified
Issuer under the HFCAA following the filing of our annual report on Form 20-F for the fiscal year ended February 28, 2022. On August 26,
2022, the PCAOB signed a Statement of Protocol with the Chinese authorities governing inspections and investigations of audit firms based
in Mainland China and Hong Kong, which marks the first step toward providing access for the PCAOB to inspect and investigate registered
public accounting firms in Mainland China and Hong Kong. </U>The delisting of our ADSs, or the threat of their being delisted, may materially
and adversely affect the value of your investment. In addition, the proposed changes to the law would decrease the number of non-inspection
years from three years to two, thus reducing the time period before our ADSs may be prohibited from over-the-counter trading or delisted.
If the proposed provision is enacted, our ADS could be delisted from the exchange and prohibited from over-the-counter trading in the
United States in 2023. See &ldquo;Item 3. Key Information&mdash;D. Risk Factors&mdash;Risk Factors Related to Doing Business in China&mdash;Our
ADSs will be prohibited from trading in the United States under the HFCAA in 2024 if the PCAOB is unable to inspect or fully investigate
auditors located in China, or in 2023 if proposed changes to the law are enacted. The delisting of our ADSs, or the threat of their being
delisted, may materially and adversely affect the value of your investment.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Page 42 (Item 3. Key Information&mdash;D. Risk Factors):</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">TAL Education Group</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">September 16, 2022</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page 3</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><B><I>The PCAOB is currently unable to inspect our auditor
in relation to their audit work performed for our financial statements and the inability of the PCAOB to conduct inspections over our
auditor deprives our investors with the benefits of such inspections.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">Our auditor, the independent registered
public accounting firm that issues the audit report included elsewhere in this annual report, as an auditor of companies that are traded
publicly in the United States and a firm registered with the PCAOB, is subject to laws in the United States pursuant to which the PCAOB
conducts regular inspections to assess its compliance with the applicable professional standards. Since our auditor is located in China,
a jurisdiction where the PCAOB has been unable to conduct inspections without the approval of the PRC authorities, our auditor is not
currently inspected by the PCAOB. As a result, we and investors in our ADSs are deprived of the benefits of such PCAOB inspections. The
inability of the PCAOB to conduct inspections of auditors in China makes it more difficult to evaluate the effectiveness of our independent
registered public accounting firm&rsquo;s audit procedures or quality control procedures as compared to auditors outside of China that
are subject to the PCAOB inspections, which could cause investors and potential investors in our ADSs to lose confidence in our audit
procedures and reported financial information and the quality of our financial statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in"><U>On August 26, 2022, the PCAOB signed
a Statement of Protocol with the CSRC and the PRC Ministry of Finance governing inspections and investigations of audit firms based in
Mainland China and Hong Kong, which marks the first step toward providing access for the PCAOB to inspect and investigate registered public
accounting firms in Mainland China and Hong Kong. However, uncertainties exist with respect to the implementation of this framework and
there is no assurance that the PCAOB will be able to execute, in a timely manner, its future inspections and investigations in a manner
that satisfies the Statement of Protocol.</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><B><I>Our ADSs will be prohibited from trading in the United
States under the HFCAA in 2024 if the PCAOB is unable to inspect or fully investigate auditors located in China, or in 2023 if proposed
changes to the law are enacted. The delisting of our ADSs, or the threat of their being delisted, may materially and adversely affect
the value of your investment.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">As part of a continued regulatory focus
in the United States on access to audit and other information currently protected by national law, in particular China&rsquo;s, the HFCAA
was signed into law on December 18, 2020. The HFCAA states if the SEC determines that we have filed audit reports issued by a registered
public accounting firm that has not been subject to inspection for the PCAOB for three consecutive years beginning in 2021, the SEC shall
prohibit our shares or ADSs from being traded on a national securities exchange or in the over-the-counter trading market in the United
States. On December 2, 2021, the SEC adopted final amendments implementing the disclosure and submission requirements of the HFCAA, pursuant
to which the SEC will identify an issuer as a &ldquo;Commission-Identified Issuer&rdquo; if the issuer has filed an annual report containing
an audit report issued by a registered public accounting firm that the PCAOB has determined it is unable to inspect or investigate completely,
and will then impose a trading prohibition on an issuer after it is identified as a Commission-Identified Issuer for three consecutive
years. On December 16, 2021, the PCAOB issued a report to notify the SEC of its determination that the PCAOB is unable to inspect or investigate
completely registered public accounting firms headquartered in Mainland China and Hong Kong. The PCAOB identified our auditor, Deloitte
Touche Tohmatsu Certified Public Accountants LLP, as one of the registered public accounting firms that the PCAOB is unable to inspect
or investigate completely. <STRIKE>Therefore, we expect to be identified as a &ldquo;Commission-Identified Issuer&rdquo; shortly after
the filing of this annual report on Form 20-F.</STRIKE> <U>In July 2022, the SEC conclusively listed TAL Education Group as a Commission-Identified
Issuer under the HFCAA following the filing of our annual report on Form 20-F for the fiscal year ended February 28, 2022.</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">TAL Education Group</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">September 16, 2022</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page 4</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in"><U>On August 26, 2022, the PCAOB signed
a Statement of Protocol with the Chinese authorities governing inspections and investigations of audit firms based in Mainland China and
Hong Kong, which marks the first step toward providing access for the PCAOB to inspect and investigate registered public accounting firms
in Mainland China and Hong Kong. See &ldquo;&mdash;The PCAOB is currently unable to inspect our auditor in relation to their audit work
performed for our financial statements and the inability of the PCAOB to conduct inspections over our auditor deprives our investors with
the benefits of such inspections.&rdquo;</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in"><U>Furthermore, by the end of 2022, the
PCAOB is required to assess whether China remains a jurisdiction where the PCAOB is not able to inspect and investigate completely auditors
registered with the PCAOB. If the PCAOB again concludes that it is not able to inspect and investigate completely audit firms in Mainland
China and Hong Kong, we will be identified as a &ldquo;Commission-Identified Issuer&rdquo; for the second year after we file our annual
report on Form 20-F for the year ending February 28, 2023 which is due by June 30, 2023.</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">Whether the PCAOB will be able to <U>satisfactorily
</U>conduct inspections <U>and investigations</U> of <U>registered public accounting firms headquartered in Mainland China and Hong Kong,
including </U>our auditor<U>,</U> before the issuance of our financial statements on the annual report on Form 20-F for the year ending
February 29, 2024 which is due by June 30, 2024, or at all, is subject to substantial uncertainty and depends on a number of factors out
of our, and our auditor&rsquo;s, control<U>, including the implementation of the Statement of Protocol signed by the PCAOB and the Chinese
authorities</U>. If our ADSs are prohibited from trading in the United States, there is no certainty that we will be able to list on a
non-U.S. exchange or that a market for our shares will develop outside of the United States. Such a prohibition would substantially impair
your ability to sell or purchase our ADSs when you wish to do so, and the risk and uncertainty associated with delisting would have a
negative impact on the price of our ADSs. Also, such a prohibition would significantly affect our ability to raise capital on terms acceptable
to us, or at all, which would materially and adversely affect our business, financial condition, and prospects.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">On June 22, 2021, the U.S. Senate passed
a bill which would reduce the number of consecutive non-inspection years required for triggering the prohibitions under the HFCAA from
three years to two. On February 4, 2022, the U.S. House of Representatives passed a bill which contained, among other things, an identical
provision. If this provision is enacted into law and the number of consecutive non-inspection years required for triggering the prohibitions
under the HFCAA is reduced from three years to two, then our shares and ADSs could be prohibited from trading in the United States in
2023.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">TAL Education Group</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">September 16, 2022</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page 5</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Permissions Required from the PRC Authorities
for Our Operations, page 6</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>2.</B></TD><TD><B>We note your response to comment 3. Your disclosure does not appear to discuss the basis of your conclusion that you are not required
to obtain permissions from or complete filings with the China Securities Regulatory Commission in connection with any offering of securities
to foreign investors, as your reference to PRC counsel appears to be in connection with CAC permissions or approvals. Revise to clarify.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">In response to the Staff&rsquo;s comment, the Company respectfully
proposes to amend its 2022 Form 20-F to provide the relevant disclosure as follows (with underlines and strike lines showing the changes
against the disclosure in the 2022 Form 20-F), subject to updates and adjustments to be made in connection with any material development
of the subject matter being disclosed:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><B>Permissions Required from the PRC Authorities for Our
Operations</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">. . .</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">Furthermore, in connection with our issuance
of securities to foreign investors in the past, under current PRC laws, regulations, and rules, as of the date of this annual report,
we, our PRC subsidiaries, and the Consolidated Affiliated Entities (i) have not been required to obtain permissions from or complete filings
with the China Securities Regulatory Commission, or the CSRC, (ii) have not been required to go through cybersecurity review by the Cyberspace
Administration of China, or the CAC, and (iii) have not received or have not been denied such requisite permissions by the CSRC or the
CAC. Our PRC counsel has consulted the relevant government authorities, which acknowledged that, under the currently effective PRC laws
and regulations, a company already listed in a foreign stock exchange before promulgation of the latest Cybersecurity Review Measures
is not required to go through a cybersecurity review by the CAC to conduct a securities offering or maintain its listing status on the
foreign stock exchange on which its securities have been listed. Therefore, we believe that under the currently effective PRC laws and
regulations, we are not required to go through a cybersecurity review by the CAC for conducting a securities offering or maintain our
listing status on the NYSE. <U>In addition, on December 24, 2021, the CSRC issued the Provisions of the State Council on the Administration
of Overseas Securities Offering and Listing by Domestic Companies (Draft for Comments), or the Draft Overseas Listing Provisions, and
the Administrative Measures for the Filing of Overseas Securities Offering and Listing by Domestic Companies (Draft for Comments), or
the Draft Filing Measures, for public comments. Pursuant to these drafts, PRC domestic companies that directly or indirectly seek to offer
or list their securities on an overseas stock exchange, including a PRC company limited by shares and an offshore company whose main business
operations are in China and who intends to offer securities or be listed on an overseas stock exchange based on its onshore equities,
assets, or similar interests, are required to file with the CSRC within three business days after submitting their application documents.
The Draft Filing Measures also provides that a PRC domestic company must file with the CSRC within three business days for its follow-on
offering of securities or issue of securities to purchase assets after it is listed in an overseas market. Our PRC counsel has advised
us that, as of the date of this annual report, the Draft Overseas Listing Provisions and the Draft Filing Measures were released for public
comments only and the final version and effective date of such regulations are subject to change with substantial uncertainty. As such,
we believe that under the currently effective PRC laws and regulations, we are not required to obtain permissions from or complete filings
with the CSRC in connection with any offering of securities to foreign investors as of the date of this annual report.</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">TAL Education Group</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">September 16, 2022</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page 6</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">However, the PRC government has recently
indicated an intent to exert more oversight over offerings that are conducted overseas and/or foreign investment in China-based issuers
like us and published a series of proposed rules for public comments in this regard, the enaction timetable, final content, interpretation
and implementation of most of which remains uncertain. Therefore, there are substantial uncertainties as to how PRC governmental authorities
will regulate overseas listing in general and whether we are required to complete filing or obtain any specific regulatory approvals from
the CSRC, CAC or any other PRC governmental authorities for our future offshore offerings. If we had inadvertently concluded that such
approvals were not required, or if applicable laws, regulations or interpretations change in a way that requires us to obtain such approval
in the future, we may be unable to obtain such necessary approvals in a timely manner, or at all, and such approvals may be rescinded
even if obtained. Any such circumstance could subject us to penalties, including fines, suspension of business and revocation of required
licenses, significantly limit or completely hinder our ability to continue to offer securities to investors and cause the value of such
securities to significantly decline or be worthless. For more detailed information, see &ldquo;Item 3. Key Information&mdash;D. Risk Factors&mdash;Risks
Related to Doing Business in China&mdash;The PRC government&rsquo;s oversight and discretion over our business operations could result
in a material adverse change in our operations and the value of our ADSs.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Notes to the Consolidated Financial Statements</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Organization and Principal Activities</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>3.</B></TD><TD><B>Please explain your consideration of whether the cessation of your K9 Academic AST Services should be reported as a discontinued
operation. Refer to ASC 205-20-45-1.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left">The Company respectfully advises the Staff
that the Company&rsquo;s business decision to cease K9 Academic AST Services in mainland China, which represented tutoring services related
to academic classes to students from kindergarten through grade nine, was a result of the new regulatory policies promulgated in 2021
and reduced selected service offerings within its tutoring services.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">TAL Education Group</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">September 16, 2022</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page 7</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left">The Company considered the guidance included
ASC 205-20-45-1A through 1C and concluded that discontinued operation is not applicable to K9 Academic AST Services in mainland China
as it did not meet the definition of a component of an entity or a group of components of an entity and the cessation of such services
did not represent a strategic shift. Further analysis is provided below for the Staff's consideration.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left"><B>Analysis on the Definition of Component
of an Entity</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left">ASC 205-20-20 defines a component of an
entity as:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left">&ldquo;A component of an entity comprises
operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the
entity. A component of an entity may be a reportable segment or an operating segment, a reporting unit, a subsidiary, or an asset group.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left">The Company respectfully advises the Staff
that it concluded that the operation of K9 Academic AST Services in mainland China does not meet the definition of a component of the
Company because the operations and cash flows related to the K9 Academic AST Services in mainland China are not separately distinguishable
from the rest of the Company&rsquo;s services. Before the cessation of K9 Academic AST Services in mainland China, the Company primarily
provided learning services to K12 students (i.e. before the first grade through the last year of high school), covering both core academic
subjects as well as non-academic enrichment programs. The ceased K9 Academic AST Services in mainland China were included in those learning
services and shared the same technology, platform, physical learning centers/online platforms, service personnel, R&amp;D and brand resources
so that services are delivered in the similar pattern consistently across all grades and programs. For instance, physical learning centers
and online learning platforms were operated to deliver learning services covering both academic and non-academic subjects to all grades,
and operating expenses were incurred to support all learning services. The Company has not historically maintained a separate set of discrete
financial information for the ceased revenue stream as the operation of this revenue stream was not distinguishable in terms of cash flows,
assets, liabilities, and other operation results from the rest of the tutoring services. Based on above, the Company concluded that the
ceased K9 Academic AST services in mainland China did not meet the definition of a component.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left"><B>Analysis on the Strategic Shift</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left">The Company respectfully advises that a
strategic shift did not occur because the Company&rsquo;s strategy both prior to and subsequent to the cessation of K9 Academic AST services
in mainland China remains unchanged. Specifically, the Company continues to provide academic and non-academic AST tutoring services to
high school students (i.e. tenth to twelfth grade) as well non-academic AST tutoring services to K9 students under the guidance from relevant
government authorities. Those services use the remaining learning centers facilities and service centers, the same technology, platforms
and management resources as the ceased K9 Academic AST Services in mainland China it used to operate. As such, the Company views the cessation
of its K9 Academic AST Services in mainland China mainly as a cessation of a revenue stream as opposed to a strategic shift as it did
not significantly change the way the management runs its business operations but rather resulted in a downsizing of selected services
within its tutoring service offerings that it was previously providing. Additionally, from a geographical perspective, there was no change
in the major cities where the Company operates its learnings services before and after the cessation of K9 Academic AST Services in mainland
China. Accordingly, the Company concluded that the cessation of K9 Academic AST Services in mainland China is not considered a strategic
shift.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">TAL Education Group</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">September 16, 2022</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page 8</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left">In summary, the K9 Academic AST services
in mainland China do not represent a component of the Company and, therefore, could not be presented as a discontinued operation. Furthermore,
even if one were to argue that the K9 Academic AST services in mainland China may meet the definition of a component, the Company believes
that the cessation of such services does not represent a strategic shift as the Company continues to provide similar services to same
customer groups (kindergarten through grade twelve students).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>General</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>4.</B></TD><TD><B>We note your response to comment 8, the referenced Form 6-Ks and the applicable disclosure in this annual report. Specifically,
we note your disclosure that:</B></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><B>The company ceased offering K9 Academic AST Services in mainland China by the end of December 2021;</B></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><B>Such cessation has had a significant negative impact on the company's financial performance for the fiscal year ended February
28, 2022;</B></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><B>Revenues from offering K9 Academic AST Services accounted for a substantial majority of the company's total revenues prior to such
cessation; and</B></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><B>Ceasing K9 Academic AST Services is expected to have a significant negative impact on the company's financial performance for the
fiscal year ending February 28, 2023 and subsequent periods.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><B>Please amend your annual report to specifically discuss
and, to the extent possible, quantify the significant negative impacts. In this regard, please quantify the portion of the company's historic
revenues that will be impacted by the cessation of offering K9 Academic AST Services. We also note that certain other information (impacts
on property and equipment, intangible assets, goodwill, operating lease right-of-use, etc.) is contained in the company's audited financial
statement footnotes but such information should be consolidated and presented in the forepart of Item 3 along with the other China-based
company disclosure and elsewhere as applicable. The significant negative impacts should be presented in such a manner to allow investors
to fully understand the negative impacts cessation will have on the company's business, operations and financial performance.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">TAL Education Group</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">September 16, 2022</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page 9</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">In response to the Staff&rsquo;s comment, the Company respectfully
proposes to amend its 2022 Form 20-F to provide the relevant disclosure as follows. Page references are made to the 2022 Form 20-F to
illustrate the approximate location of the disclosure.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Page 13 (in Item 3, following the other China-based company
disclosure):</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><B>Cessation of K9 Academic AST Services in mainland China</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">In compliance with regulatory policies
promulgated in 2021, including the Opinions on Further Alleviating the Burden of Homework and After-School Tutoring for Students in Compulsory
Education published in July 2021 by the General Office of the CPC Central Committee and the General Office of the State Council, or the
Alleviating Burden Opinion Regarding Compulsory Education, we ceased offering the K9 Academic AST Services in mainland China at the end
of 2021. The cessation of K9 Academic AST Services in mainland China has had a significantly negative impact on our financial performance
for the fiscal year ended February 28, 2022 since revenues from offering K9 Academic AST Services in mainland China accounted for a substantial
majority of our total revenues prior to the cessation, and is expected to have a significantly negative impact on our financial performance
for the fiscal year ending February 28, 2023 and subsequent periods, compared with that of previous years. More specifically, the impact
of cessation of K9 Academic AST Services in mainland China includes the following items in our consolidated financial statements:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><B><I>Net Revenues</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">Our total net revenues decreased by 2.3%
to $4,390.9 million for the fiscal year ended February 28, 2022 from $4,495.8 million for the fiscal year ended February 28, 2021. The
decrease was mainly driven by the cessation of the K9 Academic AST Services in mainland China by the end of December 2021. Furthermore,
the Company estimated that for the fiscal years ended February 28, 2021 and 2022, the ceased revenue streams, primarily including K9 Academic
AST Services in mainland China, accounted for approximately 80% to  85% of our total revenues. Such percentages represent
estimates based on the fees charged for various classes historically as the Company did not maintain discrete financial information for
its K9 Academic AST services in mainland China in the past.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><B><I>Property and Equipment</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">$256.0 million impairment loss was recorded
for certain property and equipment and the leasehold improvements of certain learning centers and offices in the fiscal year ended February
28, 2022, mostly due to the downsize of learning centers as result of regulatory changes and the cessation of K9 Academic AST Services
in mainland China.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">TAL Education Group</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">September 16, 2022</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page 10</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><B><I>Intangible Assets</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">For the fiscal year ended February 28,
2022, an impairment loss of $51.5 million was recorded on our acquired intangible assets as a result of the changes in business outlook
primarily due to the regulatory development which led to the cessation of K9 Academic AST Services in mainland China.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><B><I>Goodwill</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">Due to regulatory developments over the
after-school tutoring services, we noted impairment indicators during the fiscal year ended February 28, 2022. As a result, an impairment
loss totaled at $453.6 million was recorded for the year. Goodwill was fully impaired as of February 28, 2022 as a result of changes in
the regulatory and the operating environment which led to the changes of our business outlook. The fair value of the reporting units was
determined by us with the assistance of independent valuation appraisers using the income-based valuation methodology.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><B><I>Leases</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">Certain of our leases were terminated
before the expiration of the lease term due to the downsized capacity relating to the cessation of K9 Academic AST Services in mainland
China during the fiscal year ended February 28, 2022, and the relevant right-of-use asset, with a carrying amount totaled at $1.1 billion,
and the corresponding lease liability were derecognized upon the effectiveness of the early termination.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 3.25in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; width: 48%; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; width: 52%; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Very truly yours,</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
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    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 0; padding-right: 0; padding-left: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">/s/ Alex Zhuangzhuang Peng</FONT></TD></TR>
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    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Alex Zhuangzhuang Peng</FONT></TD></TR>
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    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">President and Chief Financial Officer</FONT></TD></TR>
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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">cc:</TD><TD>Bangxin Zhang, Chairman and Chief Executive Officer, TAL Education Group</TD></TR>
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<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"></TD><TD STYLE="text-align: justify">Yuting Wu, Esq., Partner, Skadden, Arps, Slate, Meagher &amp;
Flom LLP</TD>
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<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"></TD><TD STYLE="text-align: justify">Yan Wang, Partner, Deloitte Touche Tohmatsu Certified Public
Accountants LLP</TD>
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