[New Oriental Education & Technology Group Inc. S OUIS SIEH / Louis T. Hsieh President and Chief Financial Officer 2 3 New Oriental Announces Results for the Second Fiscal Quarter Ended November 30, 2009]
[New Oriental Education & Technology Group Inc. S OUIS SIEH / Louis T. Hsieh President and Chief Financial Officer 2 3 New Oriental Announces Results for the Second Fiscal Quarter Ended November 30, 2009]
[New Oriental Education & Technology S OUIS SIEH / Louis T. Hsieh President and Chief Financial Officer 2 3 New Oriental Announces Results for the Second Fiscal Quarter Ended November30, 2009 Net Revenuesreased by 23.8% Year-Over-Year GAAP Netome Decreased by 63.9% Year-Over-Year Beijing, January19, 2010 New Oriental Education and Technology (thempany or New Oriental) (NYSE:]
[New Oriental Education & Technology S OUIS SIEH / Louis T. Hsieh President and Chief Financial Officer 2 3 New Oriental Announces Results for the Second Fiscal Quarter Ended November30, 2009 Net Revenuesreased by 23.8% Year-Over-Year GAAP Netome Decreased by 63.9% Year-Over-Year Beijing, January19, 2010 New Oriental Education and Technology (thempany or New Oriental) (NYSE:]
[New Oriental Education & Technology S OUIS SIEH / Louis T. Hsieh President and Chief Financial Officer SIZE="1"> 2 3 New Oriental Announces Results for the Second Fiscal Quarter Ended November30, 2009 SIZE="2"> Net Revenuesreased by 23.8% Year-Over-Year GAAP Netome Decreased by 63.9% Year-Over-Year STYLE="font-family:Times New Roman" SIZE="2">Beijing, January19, 2010 New Oriental Education and Technology]
[New Oriental Education & Technology S OUIS SIEH / Louis T. Hsieh President and Chief Financial Officer SIZE="1"> 2 3 New Oriental Announces Results for the Second Fiscal Quarter Ended November30, 2009 SIZE="2"> Net Revenuesreased by 23.8% Year-Over-Year GAAP Netome Decreased by 63.9% Year-Over-Year STYLE="font-family:Times New Roman" SIZE="2">Beijing, January19, 2010 New Oriental Education and Technology]
[January 21, 2010 VIA EDGAR Mr. H. Roger Schwall Assistant Director Division of Corporation Finance 100 F Street, NE With copies to: Laura Nicholson, Esq. Douglas Brown, Esq. Re: Andatee China Marine Fuel Services Corporation Registration Statement on Form S-1 (File No. 333-161577) Ladies and Gentlemen: Furthermore, please be advised of the following: Any questions should be addressed to Alec]
[January 21, 2010 Division of Corporate Finance 100 F Street, N.E. Re: Andatee China Marine Fuel Services Corporation Registration Statement on Form S-1 Registration No. 333-161577 (the “Registration Statement”) Dear Ladies and Gentlemen: Sent to Underwriters 1,430 Sent to Dealers 250 Sent to Institutional Investors 140 Sent to Others 850 Total: 2,670 Very truly yours Rodman & Renshaw, LLC Chief]
