ATAI [ATA] CORRESP: May 22, 2012 VIA EDGAR Division of Corporation

[May 22, 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 Staff’s comment letter dated May 8, 2012 concerning the above referenced Form]

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CLNT [Cleantech Solutions International,] DEF 14A: SCHEDULE 14A INFORMATION x o Check the appropriate

[SCHEDULE 14A INFORMATION x o Check the appropriate box: o Preliminary Proxy Statement o x Definitive Proxy Statement o Definitiveditional Materials o Cleantech Solutions International, Payment of Filing Fee (Check the appropriate box): x No fee required. o Feemputed on table below per Exchange Act Rules 14a-6(i)(4) and 0-11.]

CCM [Concord Medical Services] 6-K: Concord Medical Reports First Quarter 2012 Financial Results

[Concord Medical Reports First Quarter 2012 Financial Results BEIJING, May 21, 2012 — Concord Medical Services Holdings Limited (“Concord Medical” or the “Company”) (NYSE: CCM), a leading specialty hospital management solution provider and operator of the largest network of radiotherapy and diagnostic imaging centers in China, today reported its unaudited consolidated financial results for the first quarter ended March 31,] [TABLE OF CONTENTS EX-99.1 TABLE OF CONTENTS CONCORD MEDICAL SERVICES HOLDINGS LIMITED]

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