[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]
[Richardson & Patel LLP 10900 Wilshire Boulevard, Suite 500 Los Angeles, California 90024 Tel: (310) 208-1182 Fax: (310) 208-1154 June 2, 2009 FILED AS EDGAR CORRESPONDENCE & VIA FEDERAL EXPRESS 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 January 29, 2009 File No. 333-150695 Dear Ms. Riegel:]
[Richardson & Patel 10900 Wilshire Boulevard, Suite 500 Los Angeles,lifornia 90024 Tel: (310) 208-1182 Fax: (310) 208-1154 June 2, 2009 FILED EDGARRRESPONDENCE & VIA FEDERAL EXPRESS Division ofrporation Finance 100 F. Street, N.E. Attn: Jennifer Riegel Re:ystar Bio-Pharmaceuticalmpany Registration Statement on Form S-1/A Filed January 29, 2009]
[[Letterhead of New Oriental Education & Technology Group Inc.] May 29, 2009 VIA EDGAR 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 Form 20-F)]
[[Letterhead of New Oriental Education & Technology Group Inc.] May 29, 2009 VIA EDGAR 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 Form 20-F)]
[[Letterhead of New Oriental Education& Technology] May29, 2009 VIA EDGAR 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 May31, 2008 filed on October23, 2008 (File No.001-32993) (the 2008 Form 20-F)]
[[Letterhead of New Oriental Education& Technology] May29, 2009 VIA EDGAR 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 May31, 2008 filed on October23, 2008 (File No.001-32993) (the 2008 Form 20-F)]
[[Letterhead of New Oriental Education& Technology] May29, 2009 VIA EDGAR 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 May31, 2008 filed on October23, 2008 (File No.001-32993) (the 2008 Form 20-F)]
[[Letterhead of New Oriental Education& Technology] May29, 2009 VIA EDGAR 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 May31, 2008 filed on October23, 2008 (File No.001-32993) (the 2008 Form 20-F)]
[May 22, 2009 CORRESPONDENCE Ms. Mara Ransom, Legal Branch Chief Re: China Techfaith Wireless Communication Technology Limited (the Company) Form 20-F for the fiscal year ended December 31, 2007 (Filed on June 12, 2008; File No. 0-51242) Dear Ms. Ransom, Mr. Owings, Mr. Fieldsend, Ms. Goldberg and Mr. Thompson, Item 5. Operating and Financial Review and Prospects, page 21]
