EDU [New Oriental Education & Technology] CORRESP: (Original Filing)
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No.6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China February8, 2013 VIA EDGAR Larryirgel,sistant Director Jessica Plowgian, Attorney-Advisor Ivette Leon,sistant Chief Accountant Christine B.ams, Staff Accountant Division ofrporation Finance 100 F Street, N.E. Re: New Oriental Education& Technology (thempany)]