EDU [New Oriental Education & Technology] CORRESP: (Original Filing)
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No. 6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China December 3, 2012 VIA EDGAR Larry Spirgel, Assistant Director Jessica Plowgian, Attorney-Advisor Ivette Leon, Assistant Chief Accountant Christine B. Adams, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: New Oriental Education & Technology Group Inc. (the]