[March3, 2011 VIA EDGAR AND FACSIMILE Larryirgel,sistant Director Christineams, Senior Staff Accountant Terry French, Accountant Branch Chief Division ofrporation Finance 100 F Street, N.E. Re: New Oriental Education& Technology (thempany) Form 20-F for the Fiscal Year Ended May31, 2010 (2010 20-F) Filed October14, 2010 File No.1-32993]
[March3, 2011 VIA EDGAR AND FACSIMILE Larryirgel,sistant Director Christineams, Senior Staff Accountant Terry French, Accountant Branch Chief Division ofrporation Finance 100 F Street, N.E. Re: New Oriental Education& Technology (thempany) Form 20-F for the Fiscal Year Ended May31, 2010 (2010 20-F) Filed October14, 2010 File No.1-32993]
[March3, 2011 VIA EDGAR AND FACSIMILE STYLE="font-family:Times New Roman" SIZE="2"> Larryirgel,sistant Director Christineams, Senior Staff Accountant Terry French, Accountant Branch Chief Division ofrporation Finance 100 F Street, N.E. Re: New Oriental Education& Technology (thempany) Form 20-F for the Fiscal Year Ended May31, 2010 (2010 20-F)]
[March3, 2011 VIA EDGAR AND FACSIMILE STYLE="font-family:Times New Roman" SIZE="2"> Larryirgel,sistant Director Christineams, Senior Staff Accountant Terry French, Accountant Branch Chief Division ofrporation Finance 100 F Street, N.E. Re: New Oriental Education& Technology (thempany) Form 20-F for the Fiscal Year Ended May31, 2010 (2010 20-F)]
[[New Oriental Education & Technology Group Inc. Letterhead] February 21, 2011 VIA EDGAR AND FACSIMILE Larry Spirgel, Assistant Director Christine Adams, Senior Staff Accountant Terry French, Accountant Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: New Oriental Education & Technology Inc. (the Company) Form 20-F for the Fiscal Year Ended May 31, 2010 (2010 20-F) Filed October]
[[New Oriental Education & Technology Group Inc. Letterhead] February 21, 2011 VIA EDGAR AND FACSIMILE Larry Spirgel, Assistant Director Christine Adams, Senior Staff Accountant Terry French, Accountant Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: New Oriental Education & Technology Inc. (the Company) Form 20-F for the Fiscal Year Ended May 31, 2010 (2010 20-F) Filed October]
[[New Oriental Education& Technology Letterhead] February21, 2011 VIA EDGAR AND FACSIMILE Larryirgel,sistant Director Christineams, Senior Staff Accountant Terry French, Accountant Branch Chief Division ofrporation Finance 100 F Street, N.E. Re: New Oriental Education& Technology (thempany) Form 20-F for the Fiscal Year Ended May31, 2010 (2010 20-F)]
[[New Oriental Education& Technology Letterhead] February21, 2011 VIA EDGAR AND FACSIMILE Larryirgel,sistant Director Christineams, Senior Staff Accountant Terry French, Accountant Branch Chief Division ofrporation Finance 100 F Street, N.E. Re: New Oriental Education& Technology (thempany) Form 20-F for the Fiscal Year Ended May31, 2010 (2010 20-F)]
[[New Oriental Education& Technology Letterhead] February21, 2011 VIA EDGAR AND FACSIMILE Larryirgel,sistant Director STYLE="font-family:Times New Roman" SIZE="2">Christineams, Senior Staff Accountant Terry French, Accountant Branch Chief Division ofrporation Finance 100 F Street, N.E. Re: New Oriental Education& Technology (thempany) Form 20-F for the Fiscal Year Ended May31, 2010 (2010 20-F)]
[[New Oriental Education& Technology Letterhead] February21, 2011 VIA EDGAR AND FACSIMILE Larryirgel,sistant Director STYLE="font-family:Times New Roman" SIZE="2">Christineams, Senior Staff Accountant Terry French, Accountant Branch Chief Division ofrporation Finance 100 F Street, N.E. Re: New Oriental Education& Technology (thempany) Form 20-F for the Fiscal Year Ended May31, 2010 (2010 20-F)]
