[Anthony W. Basch 804 / 771-5725 awbasch@kaufcan.com 804 / 771-5700 fax: 804 / 771-5777 Mailing Address: 27828 P.O. Box 23261 Richmond, VA 12 Three James Center, th Floor 1051 23219 Richmond, VA June 9, 2009 By EDGAR and U.S. Mail H. Roger Schwall Assistant Director Division of Corporation Finance Mail Stop 7010 100 F Street, N.E. Re: Recon Technology, Ltd,]
[Anthony W. Basch 804 / 771-5725 awbasch@kaufcan.com 804 / 771-5700 fax: 804 / 771-5777 Mailing Address: 27828 P.O. Box 23261 Richmond, VA 12 Three James Center, th Floor 1051 23219 Richmond, VA June 9, 2009 By EDGAR and U.S. Mail H. Roger Schwall Assistant Director Division of Corporation Finance Mail Stop 7010 100 F Street, N.E. Re: Recon Technology, Ltd,]
[[Letterhead of New Oriental Education & Technology Group Inc.] June 9, 2009 VIA EDGAR AND FACSIMILE Mr. Reid S. Hooper, Staff Attorney Division of Corporation Finance 100 F Street, N.E. Re: New Oriental Education & Technology Group Inc. (the Company) Form 20-F for the fiscal year ended May 31, 2008 filed on October 23, 2008 (File No. 001-32993) (the 2008]
[[Letterhead of New Oriental Education& Technology] June9, 2009 VIA EDGAR AND FACSIMILE Mr.ReidS. Hooper, Staff Attorney Division ofrporation Finance 100 F Street, N.E. Re: New Oriental Education & Technology (thempany) Form 20-F for the fiscal year ended May 31, 2008 filed on October 23, 2008 (File No. 001-32993) (the 2008 Form 20-F)]
[[Letterhead of New Oriental Education& Technology] June9, 2009 VIA EDGAR AND FACSIMILE Mr.ReidS. Hooper, Staff Attorney Division ofrporation Finance 100 F Street, N.E. Re: New Oriental Education & Technology (thempany) Form 20-F for the fiscal year ended May 31, 2008 filed on October 23, 2008 (File No. 001-32993) (the 2008 Form 20-F)]
[[Letterhead of New Oriental Education& Technology] June9, 2009 VIA EDGAR AND FACSIMILE Mr.ReidS. Hooper, Staff Attorney Division ofrporation Finance 100 F Street, N.E. Re: New Oriental Education & Technology (thempany) Form 20-F for the fiscal year ended May 31, 2008 filed on October 23, 2008 (File No. 001-32993) (the 2008 Form 20-F)]
[[Letterhead of New Oriental Education& Technology] June9, 2009 VIA EDGAR AND FACSIMILE Mr.ReidS. Hooper, Staff Attorney Division ofrporation Finance 100 F Street, N.E. Re: New Oriental Education & Technology (thempany) Form 20-F for the fiscal year ended May 31, 2008 filed on October 23, 2008 (File No. 001-32993) (the 2008 Form 20-F)]
[Richardson & Patel LLP 10900 Wilshire Boulevard, Suite 500 Los Angeles, California 90024 Tel: (310) 208-1182 Fax: (310) 208-1154 June 3, 2009 FILED AS EDGAR CORRESPONDENCE Division of Corporation Finance 100 F. Street, N.E. Attn: Jennifer Riegel Re: Skystar Bio-Pharmaceutical Company Registration Statement on Form S-1/A Filed June 2, 2009 File No. 333-150695 Dear Ms. Riegel: Ms. Jennifer Riegel June]
[Richardson & Patel LLP 10900 Wilshire Boulevard, Suite 500 Los Angeles, California 90024 Tel: (310) 208-1182 Fax: (310) 208-1154 June 3, 2009 FILED AS EDGAR CORRESPONDENCE Division of Corporation Finance 100 F. Street, N.E. Attn: Jennifer Riegel Re: Skystar Bio-Pharmaceutical Company Registration Statement on Form S-1/A Filed June 2, 2009 File No. 333-150695 Dear Ms. Riegel: Ms. Jennifer Riegel June]
[Richardson & Patel 10900 Wilshire Boulevard, Suite 500 Los Angeles,lifornia 90024 Tel: (310) 208-1182 Fax: (310) 208-1154 June 3, 2009 FILED EDGARRRESPONDENCE Division ofrporation Finance 100 F. Street, N.E. Attn: Jennifer Riegel Re:ystar Bio-Pharmaceuticalmpany Registration Statement on Form S-1/A Filed June 2, 2009 File No. 333-150695]
