Ticker: ATAI, Company: ATA Inc., Type: CORRESP, Date: 2011-02-14
Original SEC Filing: Click here

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Webplus: ATAI/20110214/CORRESP/1/000.htm SEC Original: filename1.htm
February 14, 2011 VIA EDGAR Division of Corporation Finance Attn: Christine Adams Re: ATA Inc. Ladies and Gentlemen: Notes to Financial Statements Note 2 (g) Revenue Recognition, page F-11 1. We refer to your revenue recognition policy for sales of your NTET Tutorial Platform test preparation software for the teaching industry. On page 63, you state that you sell all

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Company Information:

Ticker: ATAI, Company: ATA Inc., Type: CORRESP, Date: 2011-02-14CIK: 0001420529, Location: F4, SIC: 8200, SIC Desc: SERVICES-EDUCATIONAL SERVICES
Business Phone & Address:
1/F EAST GATE, BLDG. NO.2, JIAN WAI SOHO
CHAO YANG DISTRICT, BEIJING 100022