EDU [New Oriental Education & Technology] CORRESP: (Original Filing)
[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)]