[[Letterhead of New Oriental Education& Technology] July15, 2009 VIA EDGAR AND FACSIMILE Larryirgel,sistant Director Reid S. Hooper, Staff Attorney Terry French, Accountant Branch Chief Christineams, Staff Accountant Division ofrporation Finance 100 F Street, N.E. Re: New Oriental Education & Technology (thempany) Form 20-F for the fiscal year ended May31, 2008 filed on October23, 2008 (File]
[Chunghwa Telecom Co., Ltd. Joseph C.P. Shieh Senior Vice President CFO Description 1 Press Release to announce 3 rd quarter 2009 financial forecast on 2009/07/15]
[[Letterhead of New Oriental Education& Technology] July15, 2009 VIA EDGAR AND FACSIMILE Larryirgel,sistant Director Reid S. Hooper, Staff Attorney Terry French, Accountant Branch Chief Christineams, Staff Accountant Division ofrporation Finance 100 F Street, N.E. Re: New Oriental Education & Technology (thempany) Form 20-F for the fiscal year ended May31, 2008 filed on October23, 2008 (File]
[Chunghwa Telecom Co., Ltd. Joseph C.P. Shieh Senior Vice President CFO Description 1 Press Release to announce 3 rd quarter 2009 financial forecast on 2009/07/15]
[CHINA SUNERGY CO., LTD. No. 123 Focheng West Road Jiangning Economic & Technical Development Zone Nanjing, Jiangsu 211100, People’s Republic of China (86 25) 5276 6688 x o Form 20-F o x Yes N/A 82- China Sunergy Co., Ltd. Ruennsheng Allen Wang Chief Executive Officer]
[CHINA SUNERGY CO., LTD. No. 123 Focheng West Road Jiangning Economic & Technical Development Zone Nanjing, Jiangsu 211100, People’s Republic of China (86 25) 5276 6688 x o Form 20-F o x Yes N/A 82- China Sunergy Co., Ltd. Ruennsheng Allen Wang Chief Executive Officer]
