[CUSIP No. 88630M104 1. Names of Reporting Persons. QVT Financial LP I.R.S. Identification Nos. of above persons (entities only). 11-3694008 2. Check the Appropriate Box if a Member of a Group (See Instructions) ¨ (a) x (b)]
[Schedule 13 G PAGE 2 of 13]
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[February 14, 2011 VIA EDGAR Division of Corporation Finance Attn: Christine Adams Re: ATA Inc. Ladies and Gentlemen: Notes to Financial Statements Note 2 (g) Revenue Recognition, page F-11 1. We refer to your revenue recognition policy for sales of your NTET Tutorial Platform test preparation software for the teaching industry. On page 63, you state that you sell all]
[Response tomment 1: Thempany respectfully informs the Staff that, to the best of its knowledge, understanding and belief, none of the products ormponents that thempany designs, produces, manufactures or sells, and none of the services thempany has provided to Cuba, Iran, Sudan, and/or Syria, have been put to weapons or other military use by thoseuntries.]
[DOC ONE filing.txt 1 13G/A]
[CUSIP No. 290138205 1 NAMES OF REPORTING PERSONS 2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A (SEE INSTRUCTIONS) o (a) (b) 3 SEC USE ONLY 4 CITIZENSHIP OR PLACE OF ORGANIZATION 5 SOLE VOTING POWER NUMBER OF 2,911,111.12 ordinary shares (1) SHARES 6 SHARED VOTING POWER BENEFICIALLY OWNED BY]
[Item 1: Reporting Person - FMR LLC Item 4: Delaware Item 5: 0 Item 6: 0 Item 7: 3,452,053 Item 8: 0 Item 9: 3,452,053 Item 11: 15.000% Item 12: HC Cusip #G67828106 Item 1: Reporting Person - Edward C. Johnson 3d Item 5: 0 Item 6: 0 Item 7: 3,452,053 Item 8: 0 Item 9: 3,452,053 Item 11: 15.000%]
[CUSIP No. 206277 105 Page 2 of 6 1]
[Common Stock 136635109 December 31, 2010 [ ] Rule 13d-1(b) * The remainder of this cover page shall be filled out for a reporting person's initial filing on this form with respect to the subject class of securities, and for any subsequent amendment containing information which would alter the disclosures provided in a prior cover page. CUSIP No.: 136635109 1]
