ATAI [ATA] CORRESP: May 24, 2012 VIA EDGAR Division of Corporation
[May 24, 2012 VIA EDGAR Division of Corporation Finance 100 F Street, NE Attn: Larry Spirgel Assistant Director Re: ATA Inc. Form 20-F for the fiscal year ended March 31, 2011 Filed June 15, 2011 File No. 001-33910 Ladies and Gentlemen: Staff FY2011 20-F FY2012 20-F The Company would like to advise the Staff that it intends to file the]