EDU [New Oriental Education & Technology] CORRESP: (Original Filing)
[[Letterhead of New Oriental Education& Technology] May29, 2009 VIA EDGAR Mr.ReidS. Hooper, Staff Attorney Division ofrporation Finance 100 F Street, N.E. Re: New Oriental Education& Technology (thempany) Form 20-F for the fiscal year ended May31, 2008 filed on October23, 2008 (File No.001-32993) (the 2008 Form 20-F)]
