[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No.6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China June8, 2012 VIA EDGAR Larryirgel,sistant Director Kate Beukenkamp, Attorney-Advisor Paul Fischer, Attorney-Advisor Ivette Leon,sistant Chief Accountant Christine B.ams, Staff Accountant Division ofrporation Finance 100 F Street, N.E.]
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No.6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China STYLE="font-family:Times New Roman" SIZE="2">June8, 2012 VIA EDGAR STYLE="font-family:Times New Roman" SIZE="2">Larryirgel,sistant Director Kate Beukenkamp, Attorney-Advisor Paul Fischer, Attorney-Advisor Ivette Leon,sistant Chief Accountant Christine B.ams, Staff Accountant STYLE="font-family:Times New Roman" SIZE="2">Division ofrporation Finance]
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No.6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China STYLE="font-family:Times New Roman" SIZE="2">June8, 2012 VIA EDGAR STYLE="font-family:Times New Roman" SIZE="2">Larryirgel,sistant Director Kate Beukenkamp, Attorney-Advisor Paul Fischer, Attorney-Advisor Ivette Leon,sistant Chief Accountant Christine B.ams, Staff Accountant STYLE="font-family:Times New Roman" SIZE="2">Division ofrporation Finance]
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No. 6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China June 5, 2012 VIA EDGAR AND FASCIMILE Larry Spirgel, Assistant Director Kate Beukenkamp, Attorney-Advisor Paul Fischer, Attorney-Advisor Ivette Leon, Assistant Chief Accountant Christine B. Adams, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: New Oriental Education]
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No. 6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China June 5, 2012 VIA EDGAR AND FASCIMILE Larry Spirgel, Assistant Director Kate Beukenkamp, Attorney-Advisor Paul Fischer, Attorney-Advisor Ivette Leon, Assistant Chief Accountant Christine B. Adams, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: New Oriental Education]
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No. 6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China June 5, 2012 VIA EDGAR AND FASCIMILE Larryirgel,sistant Director Kate Beukenkamp, Attorney-Advisor Paul Fischer, Attorney-Advisor Ivette Leon,sistant Chief Accountant Christine B.ams, Staff Accountant Division ofrporation Finance]
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No. 6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China STYLE="font-family:Times New Roman" SIZE="2">June 5, 2012 VIA EDGAR AND FASCIMILE Larryirgel,sistant Director Kate Beukenkamp, Attorney-Advisor Paul Fischer, Attorney-Advisor STYLE="font-family:Times New Roman" SIZE="2">Ivette Leon,sistant Chief Accountant Christine B.ams, Staff Accountant]
[June 1, 2012 VIA EDGAR Division of Corporation Finance 100 F Street, NE Attn: Larry Spirgel Assistant Director Re: ATA Inc. Form 20-F for the fiscal year ended March 31, 2011 Filed June 15, 2011 File No. 001-33910 Ladies and Gentlemen: Commission Staff Company · the Company is responsible for the adequacy and accuracy of the disclosure in the filing;]
