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 STYLE="font-family:Times New Roman" SIZE="2">September6, 2012 VIA EDGAR Larryirgel,sistant Director Celeste M. Murphy, Legal Branch Chief Kate Beukenkamp, Attorney-Advisor STYLE="font-family:Times New Roman" SIZE="2">Paul Fischer, Attorney-Advisor Ivette Leon,sistant Chief Accountant]