[New Oriental Announces Unaudited Results for the First Fiscal Quarter Ended August 31, 2012 Quarterly Net Revenues Increased by 25.8% Year-Over-Year Quarterly Net Income Attributable to New Oriental Increased by 5.7% Year-Over-Year Quarterly Non-GAAP Net Income Attributable to New Oriental Increased by 5.2% Year-Over-Year BEIJING, Oct. 29, 2012 Highlights for the Fiscal Quarter Ended August 31, 2012 Total]
[New Oriental Announces Unaudited Results for the First Fiscal Quarter Ended August31, 2012 Quarterly Net Revenuesreased by 25.8% Year-Over-Year Quarterly Netome Attributable to New Orientalreased by 5.7% Year-Over-Year Quarterly Non-GAAP Netome Attributable to New Orientalreased by 5.2% Year-Over-Year BEIJING, Oct. 29, 2012 Highlights for the Fiscal Quarter Ended August31, 2012]
[EXPLANATORY NOTE Other than expressly set forthove, this Form 20-F/A does not, and does not purport to, amend, update or restate the information in any other item of the 2012 Form 20-F, or reflect any events that have occurred after the 2012 Form 20-F was originally filed. PART III]
[New Oriental Announces Unaudited Results for the First Fiscal Quarter Ended August31, 2012 STYLE="font-family:Times New Roman" SIZE="2"> Quarterly Net Revenuesreased by 25.8% Year-Over-Year STYLE="font-family:Times New Roman" SIZE="2"> Quarterly Netome Attributable to New Orientalreased by 5.7% Year-Over-Year Quarterly Non-GAAP Netome Attributable to New Orientalreased by 5.2% Year-Over-Year]
[EXPLANATORY NOTE Other than expressly set forthove, this Form 20-F/A does not, and does not purport to, amend, update or restate the information in any other item of the 2012 Form 20-F, or reflect any events that have occurred after the 2012 Form 20-F was originally filed. PART III]
[SIMPSON THACHER & BARTLETT ICBC TOWER, 35TH FLOOR 3 GARDEN ROAD HONG KONG (852) 2514-7600 FACSIMILE (852) 2869-7694 DIRECT DIAL NUMBER (852) 2514-7630 E-MAIL ADDRESS lchen@stblaw.com VIA EDGAR October 26, 2012 Larry Spirgel, Assistant Director Kate Beukenkamp, Attorney-Advisor Terry French, Account Branch Chief Claire DeLabar, Staff Accountant Division of Corporation Finance Re: Xueda Education Group Form 20-F for Fiscal Year]
[SIMPSON THACHER & BARTLETT ICBC TOWER, 35TH FLOOR 3 GARDEN ROAD HONG KONG (852) 2514-7600 FACSIMILE (852) 2869-7694 DIRECT DIAL NUMBER (852) 2514-7630 E-MAIL ADDRESS lchen@stblaw.com VIA EDGAR October 26, 2012 Larry Spirgel, Assistant Director Kate Beukenkamp, Attorney-Advisor Terry French, Account Branch Chief Claire DeLabar, Staff Accountant Division of Corporation Finance Re: Xueda Education Group Form 20-F for Fiscal Year]
[SIMPSON THACHER & BARTLETT ICBC TOWER, 35TH FLOOR 3 GARDEN ROAD HONG KONG (852) 2514-7600 FACSIMILE (852) 2869-7694 DIRECT DIAL NUMBER (852) 2514-7630 E-MAIL ADDRESS lchen@stblaw.com VIA EDGAR October 26, 2012 Larry Spirgel, Assistant Director Kate Beukenkamp, Attorney-Advisor Terry French, Account Branch Chief Claire DeLabar, Staff Accountant Division of Corporation Finance Re: Xueda Education Group Form 20-F for Fiscal Year]
[New Oriental Announces Filing of Annual Report on Form 20-F for Fiscal Year 2012 www.sec.gov Prior to the filing of the 2012 Form 20-F, New Oriental was informed by the staff of the SECs Division of Corporation Finance that, based on the Companys representations made in response to the SECs inquiries, the staff has no objection to the Companys consolidation]
