[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No. 6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China April 17, 2012 VIA EDGAR 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 & Technology]
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No. 6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China April 17, 2012 VIA EDGAR 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 & Technology]
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No.6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China April17, 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 April17, 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">April17, 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">April17, 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]
[April 13, 2012 H. Roger Schwall John Cannarella Mark C. Shannon Division of Corporate Finance 100 F Street, NE Re: PetroChina Company Limited Form 20-F for Fiscal Year Ended December 31, 2010 Filed May 10, 2011 Response Letter Dated November 10, 2011 File No. 1-15006 Dear Mr. Schwall, Mr. Cannarella and Mr. Shannon: Set forth below are the Companys responses]
[April 13, 2012 H. Roger Schwall John Cannarella Mark C. Shannon Division of Corporate Finance 100 F Street, NE Re: PetroChina Company Limited Form 20-F for Fiscal Year Ended December 31, 2010 Filed May 10, 2011 Response Letter Dated November 10, 2011 File No. 1-15006 Dear Mr. Schwall, Mr. Cannarella and Mr. Shannon: Set forth below are the Companys responses]
[April 13, 2012 Via E-mail EDGAR 100 F Street, N.E. Re: General Steel Holdings, Inc. Form 10-K for the Fiscal Year Ended December 31, 2010 Filed March 16, 2011 File No. 1-33717 Ladies and Gentlemen: This letter from General Steel Holdings, Inc. (hereinafter as “we” or the “Company”) is in response to the comments of the Staff in a letter]
[[Letterhead of Perfect World Co., Ltd.] April 12, 2012 VIA EDGAR AND FACSIMILE Stephen Krikorian, Accounting Branch Chief Ryan Rohn, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Perfect World Co., Ltd. (the Company) Form 20-F for the Fiscal Year ended December 31, 2010 (the 2010 20-F) Filed May 9, 2011 (File No. 001-33587) Dear Mr. Krikorian]
