[April 11, 2011 VIA EDGAR Division of Corporation Finance Attn: Larry Spirgel Re: ATA Inc. Ladies and Gentlemen: Notes to Financial Statements Note 2 (g) Revenue Recognition, page F-11 1. We note your response to our letter dated January 18, 2011. We understand that you sold your NTET software to approximately 10 distributors, who then resold the software to schools]
[(Name of Issuer) (Title of Class of Securities) (CUSIP Number) (Date of Event Which Requires Filing of this Statement) [X] Rule 13d-1(b) [] Rule 13d-1(c) [] Rule 13d-1(d) 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]
[(Name of Issuer) (Title of Class of Securities) (CUSIP Number) (Date of Event Which Requires Filing of this Statement) [X] Rule 13d-1(b) [] Rule 13d-1(c) [] Rule 13d-1(d) 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]
[] [List of Subsidiaries of 51job, Inc. 51net.com Inc. 51net HR 51net Beijing Wang Jin Information Technology (Shanghai) Co., Ltd. Qianjin Network Information Technology (Shanghai) Co., Ltd. Shanghai Qianjin Advertising Co., Ltd. Wuhan Mei Hao Qian Cheng Advertising Co., Ltd. Hangzhou Meijin Advertising Co., Ltd. Kunming Mei Hao Qian Cheng Advertising Co., Ltd. Chongqing Qian Cheng Wu You Advertising Co., Ltd.] [CERTIFICATION BY THE CHIEF EXECUTIVE OFFICER I, Rick Yan, certify that: 1. I have reviewed this annual report on Form 20-F of 51job, Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under] [CERTIFICATION BY THE CHIEF FINANCIAL OFFICER I, Kathleen Chien, certify that: 1. I have reviewed this annual report on Form 20-F of 51job, Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under] [CERTIFICATION BY THE CHIEF EXECUTIVE OFFICER (2) The information contained in the Report fairly presents, in all material aspects, the financial condition and results of operations of the Company. Rick Yan Chief Executive Officer] [CERTIFICATION BY THE CHIEF FINANCIAL OFFICER (2) The information contained in the Report fairly presents, in all material aspects, the financial condition and results of operations of the Company. Kathleen Chien Acting Chief Financial Officer] [[Maples and Calder letterhead] Our ref VZL\303788\4413604v1 Direct tel +852 2971 3095 E-mail valerie.law@maplesandcalder.com 51job, Inc. 11 April 2011 Dear Sir Re: 51job, Inc. Company We have acted as legal advisors as to the laws of the Cayman Islands to 51job, Inc., an exempted limited liability company incorporated in the Cayman Islands (the We hereby consent to the reference] [[Jun He Law Offices letterhead] April 11, 2011 51job, Inc. Dear Sirs, Yours faithfully,] [[PricewaterhouseCoopers Zhong Tian CPAs Limited Company letterhead] CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM Form 20-F. We hereby consent to the incorporation by reference in these Registration Statements on Form S-8 (No. 333-162976, No. 333-139596 and No. 333-124838) of 51job, Inc. of our report dated April 11, 2011 relating to the consolidated financial statements, financial statement schedule and the effectiveness]
