GRO [AGRIA] UPLOAD: (Original Filing)
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[[New Oriental Education & Technology Group Inc. Letterhead] February 16, 2011 VIA EDGAR AND FACSIMILE Larry Spirgel, Assistant Director Christine Adams, Senior Staff Accountant Terry French, Accountant Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: New Oriental Education & Technology Inc. (the Company) Form 20-F for the Fiscal Year Ended May 31, 2010 (2010 20-F) Filed October]
[[New Oriental Education& Technology Letterhead] February16, 2011 VIA EDGAR AND FACSIMILE Larryirgel,sistant Director Christineams, Senior Staff Accountant Terry French, Accountant Branch Chief Division ofrporation Finance 100 F Street, N.E. Re: New Oriental Education& Technology (thempany) Form 20-F for the Fiscal Year Ended May31, 2010 (2010 20-F)]
[[New Oriental Education& Technology Letterhead] February16, 2011 VIA EDGAR AND FACSIMILE Larryirgel,sistant Director Christineams, Senior Staff Accountant Terry French, Accountant Branch Chief Division ofrporation Finance 100 F Street, N.E. Re: New Oriental Education& Technology (thempany) Form 20-F for the Fiscal Year Ended May31, 2010 (2010 20-F)]
[CUSIP No. 836034108 1 NAMES OF REPORTING PERSONS 2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS) þ (a) o (b) 3 SEC USE ONLY 4 CITIZENSHIP OR PLACE OF ORGANIZATION PRC 5 SOLE VOTING POWER NUMBER OF]