[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]
[Not applicable. Item 7 Identification and Classification of the Subsidiary Which Acquired the Security Being Reported on By the Parentmpany orntrol Person Not applicable. Item 8 Identification and Classification of Members of the Not applicable. Item 9 Notice of Dissolution of Not applicable. Item 10 Certifications By signing below each of the Reporting Persons certifies]
[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 9 1 NAMES OF REPORTING PERSONS 2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS) o (a) o (b)]
[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]
[securities, and for any subsequent amendment containing information which would alter disclosures provided in a prior cover page. (Continued on the Following Pages) CUSIP No. G8005Y106 1. NAMES OF REPORTING PERSONS I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY) Luxor Capital Partners, LP 2. CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP* (a) [x] (b) [ ]]
[(1) This CUSIP number applies to the Issuers American Depositary Shares, each two representing one Ordinary Shares. [Continued on following pages] 1 Name of Reporting Person]
[(Name of Issuer) Common Stock (Title of Class of Securities) P8696W104 (CUSIP Number) December 31, 2010 (Date of Event Which Requires Filing of this Statement) [X] Rule 13d-1(b) [ ] Rule 13d-1(c) [ ] Rule 13d-1(d) * CUSIP No. P8696W104 1. NAMES OF REPORTING PERSONS 2. CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP 3. SEC USE ONLY]
[CUSIP No. 16950M107]
