[February 14, 2011 VIA EDGAR Division of Corporation Finance Attn: Christine Adams Re: ATA Inc. Ladies and Gentlemen: Notes to Financial Statements Note 2 (g) Revenue Recognition, page F-11 1. We refer to your revenue recognition policy for sales of your NTET Tutorial Platform test preparation software for the teaching industry. On page 63, you state that you sell all]
[DOC ONE filing.txt 1 13G]
[Joint Filing Agreement Remainder of this page has been left intentionally blank [ Rubin Li Rubin Li Goodor Corporation] [(1) This CUSIP number applies to the Issuers American Depositary Shares, each representing two Ordinary Shares. CUSIP No. 98418W109 Schedule 13G]
[(Name of Issuer) American Depository Shares Each representing two (2) Class A Shares ofmmon Stock Par Value $0.001 Per Share (Title of Class of Securities) 874080104 (CUSIP Number) December 31, 2010 (Date of Event which Requires Filing of this Statement) o x o * of 11 Page 1 874080104 CUSIP No.] [JOINT FILINGREEMENTted: February 14, 2011C.PITALVISORS, L.P.C.PITALVISORS, SIGMAPITAL MANAGEMENT, SIGMAPITALSOCIATES, STEVEN A.HEN JOINT FILINGREEMENT t6350258b.htm 2 EX-99.1]
[Joint Filing Agreement Remainder of this page has been left intentionally blank [ Xin Jin Xin Jin Golden Section Holding Corporation] [(1) This CUSIP number applies to the Issuers American Depositary Shares, each representing two Ordinary Shares. CUSIP No. 98418W109 Schedule 13G]
[(Name of Issuer) American Depository Shares Each representing two (2) Class A Shares ofmmon Stock Par Value $0.001 Per Share (Title of Class of Securities) 874080104 (CUSIP Number) December 31, 2010 (Date of Event which Requires Filing of this Statement) o x o * of 11 Page 1 874080104 CUSIP No.] [JOINT FILINGREEMENTted: February 14, 2011C.PITALVISORS, L.P.C.PITALVISORS, SIGMAPITAL MANAGEMENT, SIGMAPITALSOCIATES, STEVEN A.HEN JOINT FILINGREEMENT t6350258b.htm 2 EX-99.1]
[Joint Filing Agreement Remainder of this page has been left intentionally blank [ Xin Jin Xin Jin Golden Section Holding Corporation] [(1) This CUSIP number applies to the Issuers American Depositary Shares, each representing two Ordinary Shares. CUSIP No. 98418W109 Schedule 13G]
[Joint Filing Agreement Remainder of this page has been left intentionally blank [ Jinbo Yao Jinbo Yao Nihao China Corporation] [(1) This CUSIP number applies to the Issuers American Depositary Shares, each representing two Ordinary Shares. CUSIP No. 98418W109 Schedule 13G]
