[April 11, 2011 VIA EDGAR Division of Corporation Finance Attn: Larry Spirgel Re: ATA Inc. Ladies and Gentlemen: Notes to Financial Statements Note 2 (g) Revenue Recognition, page F-11 1. We note your response to our letter dated January 18, 2011. We understand that you sold your NTET software to approximately 10 distributors, who then resold the software to schools]
[April 11, 2011 VIA EDGAR Division of Corporation Finance Attn: Larry Spirgel Re: ATA Inc. Ladies and Gentlemen: Notes to Financial Statements Note 2 (g) Revenue Recognition, page F-11 1. We note your response to our letter dated January 18, 2011. We understand that you sold your NTET software to approximately 10 distributors, who then resold the software to schools]
[(Name of Issuer) (Title of Class of Securities) (CUSIP Number) (Date of Event Which Requires Filing of this Statement) [X] Rule 13d-1(b) [] Rule 13d-1(c) [] Rule 13d-1(d) The remainder of this cover page shall be filled out for a reporting person's initial filing on this form with respect to the subject class of securities, and for any subsequent amendment]
[(Name of Issuer) (Title of Class of Securities) (CUSIP Number) (Date of Event Which Requires Filing of this Statement) [X] Rule 13d-1(b) [] Rule 13d-1(c) [] Rule 13d-1(d) The remainder of this cover page shall be filled out for a reporting person's initial filing on this form with respect to the subject class of securities, and for any subsequent amendment]
