[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No.6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China May11, 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 May11, 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 May11, 2012 VIA EDGAR Larryirgel,sistant Director Kate Beukenkamp, Attorney-Advisor STYLE="font-family:Times New Roman" SIZE="2">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 May11, 2012 VIA EDGAR Larryirgel,sistant Director Kate Beukenkamp, Attorney-Advisor STYLE="font-family:Times New Roman" SIZE="2">Paul Fischer, Attorney-Advisor Ivette Leon,sistant Chief Accountant Christine B.ams, Staff Accountant Division ofrporation Finance]
[April 27, 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: FY2011 20-F FY2012 20-F Form 20-F for the fiscal year ended December 31, 2009 General D. Risk Factors, page]
