ATAI [ATA] CORRESP: April 2, 2012 VIA EDGAR Division of Corporation

[April 2, 2012 VIA EDGAR Division of Corporation Finance 100 F Street, NE Attn: Larry Spirgel Assistant Director Re: ATA Inc. Form 20-F for the fiscal year ended March 31, 2011 Filed June 15, 2011 File No. 001-33910 Ladies and Gentlemen: FY2011 20-F FY2012 20-F Form 20-F for the fiscal year ended December 31, 2009 General D. Risk Factors, page]

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AMCF [Andatee China Marine Fuel Services] NT 10-K: N/A Former Name if Applicable Dalian Ganjingzi District,

[N/A Former Name if Applicable Dalian Ganjingzi District, Dalian Wan Lijiacun, Unit C, No. 68 West Binhai Road, Xigang District Dalian, People’s Republic of China City, State and Zip Code PART II -- RULES 12b-25(b) AND (c) x (a) The reason described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense;]

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