ATAI [ATA] CORRESP: March 25, 2011 VIA EDGAR Division of Corporation
[March 25, 2011 VIA EDGAR Division of Corporation Finance Attn: Larry Spirgel, Assistant Director Christine Adams, Senior Staff Accountant Re: ATA Inc. Dear Ms. Adams: We recently received the Staffs follow-up comment letter dated March 4, 2011 concerning the above referenced Form 20-F. The comment letter requests ATA Inc. (the Company) to provide its written responses to the Staff within]