<SEC-DOCUMENT>0001144204-17-004155.txt : 20170302
<SEC-HEADER>0001144204-17-004155.hdr.sgml : 20170302
<ACCEPTANCE-DATETIME>20170127060059
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001144204-17-004155
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20170127

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Tarena International, Inc.
		CENTRAL INDEX KEY:			0001592560
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-EDUCATIONAL SERVICES [8200]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		SUITE 100017, BUILDING E, ZHONGKUN PLAZA
		STREET 2:		A18 BEI SAN HUAN WEST ROAD
		CITY:			HAIDIAN DISTRICT, BEIJING
		STATE:			F4
		ZIP:			100098
		BUSINESS PHONE:		86 10 6213-5687

	MAIL ADDRESS:	
		STREET 1:		SUITE 100017, BUILDING E, ZHONGKUN PLAZA
		STREET 2:		A18 BEI SAN HUAN WEST ROAD
		CITY:			HAIDIAN DISTRICT, BEIJING
		STATE:			F4
		ZIP:			100098
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<P STYLE="font: small-caps bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Tarena International, Inc.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Suite 10017, Building E</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Zhongkun Plaza, A18 Bei San Huan West Road</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Haidian District, Beijing 100098</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; border-bottom: Black 0.5pt solid">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">January 27, 2017</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Larry Spirgel, Assistant Director</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Kathleen Krebs, Special Counsel</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Joshua Shainess, Staff Attorney</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Terry French, Accountant Branch Chief</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Charles Eastman, Senior Staff Accountant</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">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>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">Re:</TD><TD NOWRAP STYLE="border-bottom: Black 1pt solid">Tarena International, Inc. (the &ldquo;Company&rdquo;)<BR>
                                         Form 20-F for Fiscal Year Ended December 31, 2015 (the &ldquo;2015 20-F&rdquo;)<BR>
                                         Filed April 20, 2016<BR>
                                         File No. 001-36363</TD>
    </TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Dear Mr. Spirgel, Ms. Krebs, Mr. Shainess, Mr. French and Mr.
Eastman:</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
response to the comments contained in the letter dated January 19, 2017 from the staff of the Securities and Exchange Commission
(the &ldquo;<FONT STYLE="font-family: Times New Roman, Times, Serif; font-weight: normal"><U>Staff</U></FONT>&rdquo;) regarding
the 2015 20-F. The &ldquo;Company&rdquo; is used in this letter to refer to Tarena International, Inc., its subsidiaries, and its
variable interest entities. The comments are repeated below and followed by the response thereto.</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"><U>Form 20-F for the Fiscal Year ended December 31, 2015</U></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"><U>Item 3. Key Information</U></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"><U>D. Risk Factors</U></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"><U>We may not be able to maintain our high job placement rate
for students, which could harm our ability to attract student enrollments, page 6</U></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 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">1.</TD><TD STYLE="text-align: left">We note your response to our comment 1 describing your methodology for calculating the six-month post-course
job placement rates for your students. To provide further context, please disclose the percentage of your students who filled out
your initial surveys, the percentage of enrolled students who graduated, and the percentage of students who are deemed to be &ldquo;job-seeking&rdquo;
students.</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 0pt 0.5in">In response to the Staff&rsquo;s comment, the Company
proposes to further supplement this risk factor and the sub-section titled <I>Student job placement services </I>in its future
Form 20-F filings by adding the following 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">&ldquo;Among the students enrolled in 2014 and 2015
who later successfully graduated from our programs with graduation certificates awarded and who were job-seeking, 100% and 100%
of such students, respectively, filled out our surveys. Among the students enrolled in 2014 and 2015, 89% and 86% of such students,
respectively, graduated from our programs with graduation certificates awarded. Among the students enrolled in 2014 and 2015 who
later successfully graduated from our programs with graduation certificates awarded, 81% and 77% of such students, respectively,
were deemed to be job-seeking students.&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"><U>Item 5. Operating and Financial Review and Prospects, page
67</U></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 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">2.</TD><TD STYLE="text-align: left">We note your response to our comment 4 that, as a result of your plan to devote more resources to
your management of accounts receivable, you believe the delinquency risk for these accounts and additions to your bad debt allowances
will not continue to increase. Please disclose the specific resources that you plan to devote in this respect, and explain how
these resources will lessen the delinquency risk.</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
proposes to further supplement its General and Administrative Expenses <I>(for The Year Ended December 31, 2015 Compared to the
Year Ended December 31, 2014) </I>in its future Form 20-F filings by adding the following 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">&ldquo;Since July 2015, we focused more on tracking
and updating the personal information of our alumni who used the post-graduation payment option, and we began to (i) task our career
counselors with accounts receivable collection from their former students in such class and (ii) add accounts receivable collection
rate as a KPI for our regional managers, learning center managers and career counselors. We believe that our stricter tracking
and management of accounts receivable have been effective in generally preventing the overall delinquency risk from increasing.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 1in">&nbsp;</P>

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

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<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; text-indent: 0.5in">If you have any additional questions or
comments regarding the 2015 20-F, please contact the undersigned at +86 (10) 6213-5687 or the Company&rsquo;s U.S. counsel, Z.
Julie Gao and Will H. Cai of Skadden, Arps, Slate, Meagher &amp; Flom LLP, at +852 3740-4863 / +852 3740-4891.</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; text-indent: 0.5in">&nbsp;</P>

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    <TD STYLE="width: 50%"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 50%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Very truly yours,</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt"><U>/s/
                                         Yuduo Yang</U></FONT></P>
                                                         <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">Yuduo
                                         Yang</FONT></P>
                                                         <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">Chief
                                         Financial Officer</FONT></P></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3.5in">&nbsp;</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">cc:</TD><TD>Shaoyun Han, Chairman and Chief Executive Officer, Tarena International, Inc.<BR>
Z. Julie Gao, Esq., Partner, Skadden, Arps, Slate, Meagher &amp; Flom LLP<BR>
Will H. Cai, Esq., Partner, Skadden, Arps, Slate, Meagher &amp; Flom LLP<BR>
Bruce K. Zirlen, Partner, KPMG Huazhen LLP<BR>
Francis Duan, Partner, KPMG Huazhen LLP</TD></TR></TABLE>

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