ATAI [ATA] CORRESP: (Original Filing)
[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]