ATAI [ATA] CORRESP: (Original Filing)
[March 21, 2012 VIA EDGAR Division of Corporation Finance 100 F Street, NE Attn: Larry Spirgel, Assistant Director Reid Hooper, Attorney-Advisor Re: ATA Inc. Form 20-F for the fiscal year ended March 31, 2011; Filed June 15, 2011 File No. 1-33910 Dear Mr. Hooper: We have received the Staffs comment letter dated March 9, 2012 concerning the above referenced Form]