[INTRODUCTION 1 PART I 2 ITEM 1. IDENTITY OF DIRECTORS, SENIOR MANAGEMENT ANDVISERS 2 ITEM 2. OFFER STATISTICS AND EXPECTED TIMETABLE 2 ITEM 3. KEY INFORMATION 2 ITEM 4. INFORMATION ON THEMPANY 23 ITEM 4A. UNRESOLVED STAFFMMENTS 41 ITEM 5. OPERATING AND FINANCIAL REVIEW AND PROSPECTS 41 ITEM 6. DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES] [List of Subsidiaries Subsidiaries: Jurisdiction oforporation Beijing Decision Education&nsultingmpany Limited Beijing Judgment Education&nsultingmpany Limited Beijing Hewstone Technologympany Beijingeed Technologympany Limited New Oriental Education& Technology North America Branchnada Elitencepts Limited Hong Kong Winner Park Limited Hong Kong] [SIZE="2"> I, Michael Minhong Yu, certify that: 1. I have reviewed this annual report on Form 20-F of New Oriental Education& Technology; 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the] [Certification by the Principal Financial Officer SIZE="2"> I, Louis T. Hsieh, certify that: 1. I have reviewed this annual report on Form 20-F of New Oriental Education& Technology; 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the] [SIZE="2"> (1) (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany. Michael Minhong Yu Chairman and Chief Executive Officer dex131.htm 5 EX-13.1] [Certification by the Principal Financial Officer SIZE="2"> (1) (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany. Louis T. Hsieh President and Chief Financial Officer dex132.htm 6 EX-13.2] [TIAN YUAN LAW FIRM 11F/Tower C,rporate Square, 35 Financial St. Beijing. 100032, P. R. China STYLE="font-family:Times New Roman" SIZE="2"> Tel: (8610)8809-2188; Fax: (8610)8809-2150. New Oriental Education& Technology STYLE="font-family:Times New Roman" SIZE="2">No.6 Hai Dian Zhong Street 9th Floor Haidian District, Beijing 100080 Peoples Republic of China Ladies and Gentlemen:] [Consent of Independent Registered Public Accounting Firm Deloitte Touche Tohmatsu CPA Beijing, the Peoples Republic of China October 19, 2009NSENT OF DELOITTE TOUCHE TOHMATSU CPA dex152.htm 8 EX-15.2] [October19, 2009 STYLE="font-family:Times New Roman" SIZE="2">The Directors New Oriental Education& Technology, No. 6 Haidian Zhong Street, Haidian District SIZE="2">Beijing, China Postalde: 100080 Subject:WRITTENNSENT OF AMERICAN APPRAISAL CHINA LIMITED SIZE="2"> The Reports relate to valuation of thempanys intangiblesets for the purchase pricelocation of Beijing Haidian Mingshitang Exam Training Educationhool (]