[January 10, 2013 VIA EDGAR Tia L. Jenkins Seniorsistant Chief Accountant Division ofrporation Finance 100 F Street, N.E. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed March 28, 2012 File No. 001-34124 Dear Ms. Jenkins:mpany Staff SEC Form 10-K Ever-Glory International, (the Thempany hereby requests the opportunity to submit a response to]
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No. 6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China January 8, 2013 VIA EDGAR Larry Spirgel, Assistant Director Jessica Plowgian, 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 & Technology Group Inc. (the]
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No. 6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China January 8, 2013 VIA EDGAR Larry Spirgel, Assistant Director Jessica Plowgian, 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 & Technology Group Inc. (the]
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No. 6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China January 8, 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.]
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No. 6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China January 8, 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.]
[January 8, 2013 Via Edgar and Facsimile Division of Corporation Finance 100 F Street, N.E. Attention: Cecilia Blye, Chief Office of Global Security Risk Jennifer Hardy Special Counsel Division of Corporation Finance Amanda Ravitz Assistant Director Division of Corporation Finance Re: China Yuchai International Limited Form 20-F for the Fiscal Year Ended December 31, 2011 Filed April 19, 2012 File]
[January 8, 2013 Via Edgar and Facsimile Division of Corporation Finance 100 F Street, N.E. Attention: Cecilia Blye, Chief Office of Global Security Risk Jennifer Hardy Special Counsel Division of Corporation Finance Amanda Ravitz Assistant Director Division of Corporation Finance Re: China Yuchai International Limited Form 20-F for the Fiscal Year Ended December 31, 2011 Filed April 19, 2012 File]
[January8, 2013 Via Edgar and Facsimile STYLE="font-family:Times New Roman" SIZE="2"> Division ofrporation Finance 100 F Street, N.E. Attention: Cecilia Blye, Chief Office of Global Security Risk Jennifer Hardyecialunsel Division ofrporation Finance Amanda Ravitzsistant Director Division ofrporation Finance Re: China Yuchai International Limited Form 20-F for the Fiscal Year Ended December31, 2011]
[January8, 2013 Via Edgar and Facsimile STYLE="font-family:Times New Roman" SIZE="2"> Division ofrporation Finance 100 F Street, N.E. Attention: Cecilia Blye, Chief Office of Global Security Risk Jennifer Hardyecialunsel Division ofrporation Finance Amanda Ravitzsistant Director Division ofrporation Finance Re: China Yuchai International Limited Form 20-F for the Fiscal Year Ended December31, 2011]
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No. 6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China January 8, 2013 VIA EDGAR Larryirgel,sistant Director Jessica Plowgian, Attorney-Advisor STYLE="font-family:Times New Roman" SIZE="2">Ivette Leon,sistant Chief Accountant Christine B.ams, Staff Accountant Division ofrporation Finance 100 F Street, N.E.]
