[March 21, 2012 VIA EDGAR Division of Corporation Finance 100 F Street, NE Attn: Larry Spirgel, Assistant Director Reid Hooper, Attorney-Advisor Re: ATA Inc. Form 20-F for the fiscal year ended March 31, 2011; Filed June 15, 2011 File No. 1-33910 Dear Mr. Hooper: We have received the Staffs comment letter dated March 9, 2012 concerning the above referenced Form]
[TAOMEE HOLDINGS LIMITED Paul Keung Chief Financial Officer 2]
[.FormData {color: blue; background-color: white; font-size: small; font-family: Times, serif} .SmallFormData {color: blue; background-color: white; font-size: x-small; font-family: Times, serif} .FootnoteData {color: green; background-color: white; font-size: x-small; font-family: Times, serif} .FormText {font-size: x-small; font-family: arial, helvetica, sans-serif} .SmallFormText {font-size: xx-small; font-family: arial, helvetica, sans-serif} .FormTitle {font-size: medium; font-family: arial, helvetica, sans-serif; font-weight: bold} .FormName {font-size: large; font-family: arial, helvetica, sans-serif;]
[March 21, 2012 VIA EDGAR Division of Corporation Finance 100 F Street, NE Attn: Larry Spirgel, Assistant Director Reid Hooper, Attorney-Advisor Re: ATA Inc. Form 20-F for the fiscal year ended March 31, 2011; Filed June 15, 2011 File No. 1-33910 Dear Mr. Hooper: We have received the Staffs comment letter dated March 9, 2012 concerning the above referenced Form]
