EDU [New Oriental Education & Technology] CORRESP: (Original Filing)
[[Letterhead of New Oriental Education & Technology Group Inc.] July 15, 2009 VIA EDGAR AND FACSIMILE Larry Spirgel, Assistant Director Reid S. Hooper, Staff Attorney Terry French, Accountant Branch Chief Christine Adams, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: New Oriental Education & Technology Group Inc. (the Company) Form 20-F for the fiscal year ended May]