[[Letterhead of New Oriental Education & Technology Group Inc.] July 15, 2009 VIA EDGAR AND FACSIMILE Larry Spirgel, Assistant Director Reid S. Hooper, Staff Attorney Terry French, Accountant Branch Chief Christine Adams, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: New Oriental Education & Technology Group Inc. (the Company) Form 20-F for the fiscal year ended May]
[[Letterhead of New Oriental Education & Technology Group Inc.] July 15, 2009 VIA EDGAR AND FACSIMILE Larry Spirgel, Assistant Director Reid S. Hooper, Staff Attorney Terry French, Accountant Branch Chief Christine Adams, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: New Oriental Education & Technology Group Inc. (the Company) Form 20-F for the fiscal year ended May]
[[Letterhead of New Oriental Education& Technology] July15, 2009 VIA EDGAR AND FACSIMILE Larryirgel,sistant Director Reid S. Hooper, Staff Attorney Terry French, Accountant Branch Chief Christineams, Staff Accountant 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]
[[Letterhead of New Oriental Education& Technology] July15, 2009 VIA EDGAR AND FACSIMILE Larryirgel,sistant Director Reid S. Hooper, Staff Attorney Terry French, Accountant Branch Chief Christineams, Staff Accountant 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]
[CHINA SUNERGY CO., LTD. No. 123 Focheng West Road Jiangning Economic & Technical Development Zone Nanjing, Jiangsu 211100, People’s Republic of China (86 25) 5276 6688 x o Form 20-F o x Yes N/A 82- China Sunergy Co., Ltd. Ruennsheng Allen Wang Chief Executive Officer]
[CHINA SUNERGY CO., LTD. No. 123 Focheng West Road Jiangning Economic & Technical Development Zone Nanjing, Jiangsu 211100, People’s Republic of China (86 25) 5276 6688 x o Form 20-F o x Yes N/A 82- China Sunergy Co., Ltd. Ruennsheng Allen Wang Chief Executive Officer]
[] [CUSIP XXXXXX XX X Holder ID XXXXXXXXXX Insurance Value 00.1,000,000 Number of Shares 123456 DTC 12345678901234512345678 PO BOX 43004, Providence, RI 02940-3004 Certificate Numbers Num/No Denom. Total. MR A SAMPLE 1234567890/1234567890 111 DESIGNATION (IF ANY) 1234567890/1234567890 222 ADD 1 1234567890/1234567890 333 ADD 2 1234567890/1234567890 444 ADD 3 ADD 4 1234567890/1234567890 555 1234567890/1234567890 666 Total Transaction 7 016570| 003590|127C|RESTRICTED||4|057-423 ORDINARY SHARES] [Scotia Centre P.O. Box 884 Grand Cayman KY1-1103 CAYMAN ISLANDS Tel: (345) 949-2648 Fax: (345) 949-8613 www.campbells.com.ky Your Ref: Our Ref: Direct Email: Direct Line: SC/ld scourtney@campbells.com.ky 15 July 2009 Recon Technology, Ltd Room 1401 Yong Feng Mansion 123 Jiqing Road Nanjing Peoples Republic of China 210006 Dear Sir RECON TECHNOLOGY, LTD In connection with rendering our opinion as set]
[] [CUSIP XXXXXX XX X Holder ID XXXXXXXXXX Insurance Value 00.1,000,000 Number of Shares 123456 DTC 12345678901234512345678 PO BOX 43004, Providence, RI 02940-3004 Certificate Numbers Num/No Denom. Total. MR A SAMPLE 1234567890/1234567890 111 DESIGNATION (IF ANY) 1234567890/1234567890 222 ADD 1 1234567890/1234567890 333 ADD 2 1234567890/1234567890 444 ADD 3 ADD 4 1234567890/1234567890 555 1234567890/1234567890 666 Total Transaction 7 016570| 003590|127C|RESTRICTED||4|057-423 ORDINARY SHARES] [Scotia Centre P.O. Box 884 Grand Cayman KY1-1103 CAYMAN ISLANDS Tel: (345) 949-2648 Fax: (345) 949-8613 www.campbells.com.ky Your Ref: Our Ref: Direct Email: Direct Line: SC/ld scourtney@campbells.com.ky 15 July 2009 Recon Technology, Ltd Room 1401 Yong Feng Mansion 123 Jiqing Road Nanjing Peoples Republic of China 210006 Dear Sir RECON TECHNOLOGY, LTD In connection with rendering our opinion as set]
