EDU [New Oriental Education & Technology] 20-F: (Original Filing)
[INTRODUCTION 1 PART I 2 ITEM 1. IDENTITY OF DIRECTORS, SENIOR MANAGEMENT AND ADVISERS 2 ITEM 2. OFFER STATISTICS AND EXPECTED TIMETABLE 2 ITEM 3. KEY INFORMATION 2 ITEM 4. INFORMATION ON THE COMPANY 23 ITEM 4A. UNRESOLVED STAFF COMMENTS 41 ITEM 5. OPERATING AND FINANCIAL REVIEW AND PROSPECTS 41 ITEM 6. DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES 58 ITEM 7.] [List of Subsidiaries Subsidiaries: Jurisdiction of Incorporation Beijing Decision Education & Consulting Company Limited PRC Beijing Judgment Education & Consulting Company Limited PRC Beijing Hewstone Technology Company PRC Beijing Speed Technology Company Limited PRC New Oriental Education & Technology Group North America Branch Canada Elite Concept Holdings Limited Hong Kong Winner Park Limited Hong Kong Smart Shine International Limited Hong] [I, Michael Minhong Yu, certify that: 1. I have reviewed this annual report on Form 20-F of New Oriental Education & Technology Group Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under] [Certification by the Principal Financial Officer I, Louis T. Hsieh, certify that: 1. I have reviewed this annual report on Form 20-F of New Oriental Education & Technology Group Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made,] [(1) (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Michael Minhong Yu Chairman and Chief Executive Officer] [Certification by the Principal Financial Officer (1) (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Louis T. Hsieh President and Chief Financial Officer] [TIAN YUAN LAW FIRM 11F/Tower C, Corporate Square, 35 Financial St. Beijing. 100032, P. R. China Tel: (8610) 8809-2188; Fax: (8610)8809-2150. New Oriental Education & Technology Group Inc. No.6 Hai Dian Zhong Street 9th Floor Haidian District, Beijing 100080 Peoples Republic of China Ladies and Gentlemen: Sincerely yours, EX-15.1 7 dex151.htm CONSENT OF TIAN YUAN LAW FIRM] [Consent of Independent Registered Public Accounting Firm Deloitte Touche Tohmatsu CPA Ltd. Beijing, the Peoples Republic of China October 19, 2009 EX-15.2 8 dex152.htm CONSENT OF DELOITTE TOUCHE TOHMATSU CPA LTD.] [October 19, 2009 The Directors New Oriental Education & Technology Group, INC. No. 6 Haidian Zhong Street, Haidian District Beijing, China Postal Code: 100080 Subject: WRITTEN CONSENT OF AMERICAN APPRAISAL CHINA LIMITED The Reports relate to valuation of the Companys intangible assets for the purchase price allocation of Beijing Haidian Mingshitang Exam Training Education School ( Yours faithfully, AMERICAN APPRAISAL]