[ORIGIN AGRITECH LIMITED No. 21 Sheng Ming Yuan Road Changping District Beijing F4, 102206 Peoples’ Republic of China December 5, 2012 Via Edgar Accounting Branch Chief Re: Origin Agritech Limited Form 20-F for the Fiscal Year Ended September 30, 2011 Filed January 20, 2012 File No. 000-51576 Dear Mr. Humphrey: I am in receipt of your letter of October 23,]
[ORIGIN AGRITECH LIMITED No. 21 Sheng Ming Yuan Road Changping District Beijing F4, 102206 Peoples’ Republic of China December 5, 2012 Via Edgar Accounting Branch Chief Re: Origin Agritech Limited Form 20-F for the Fiscal Year Ended September 30, 2011 Filed January 20, 2012 File No. 000-51576 Dear Mr. Humphrey: I am in receipt of your letter of October 23,]
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No. 6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China December 3, 2012 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 December 3, 2012 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 December3, 2012 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)]
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No.6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China December3, 2012 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)]
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No.6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China December3, 2012 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.]
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No.6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China December3, 2012 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.]
[Partners (admitted in Hong Kong) 26th Floor, Gloucester Tower Justin M. Dolling 4 The Landmark David Patrick Eich 1,3,4 15 Queens Road Central Douglas S. Murning 4 Hong Kong Nicholas A. Norris 4 John A. Otoshi 2 Telephone: +852 3761 3300 David Zhang Jesse D. Sheley 1 Facsimile: +852 3761 3301 To Call Writer Directly: Dominic W.L. Tsun 2,4 +852]
[Partners (admitted in Hong Kong) 26th Floor, Gloucester Tower Justin M. Dolling 4 The Landmark David Patrick Eich 1,3,4 15 Queens Road Central Douglas S. Murning 4 Hong Kong Nicholas A. Norris 4 John A. Otoshi 2 Telephone: +852 3761 3300 David Zhang Jesse D. Sheley 1 Facsimile: +852 3761 3301 To Call Writer Directly: Dominic W.L. Tsun 2,4 +852]
