[[New Oriental Education & Technology Group Inc. Letterhead] February 16, 2011 VIA EDGAR AND FACSIMILE Larry Spirgel, Assistant Director Christine Adams, Senior Staff Accountant Terry French, Accountant Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: New Oriental Education & Technology Inc. (the Company) Form 20-F for the Fiscal Year Ended May 31, 2010 (2010 20-F) Filed October]
[[New Oriental Education& Technology Letterhead] February16, 2011 VIA EDGAR AND FACSIMILE Larryirgel,sistant Director Christineams, Senior Staff Accountant Terry French, Accountant Branch Chief Division ofrporation Finance 100 F Street, N.E. Re: New Oriental Education& Technology (thempany) Form 20-F for the Fiscal Year Ended May31, 2010 (2010 20-F)]
[[New Oriental Education& Technology Letterhead] February16, 2011 VIA EDGAR AND FACSIMILE Larryirgel,sistant Director Christineams, Senior Staff Accountant Terry French, Accountant Branch Chief Division ofrporation Finance 100 F Street, N.E. Re: New Oriental Education& Technology (thempany) Form 20-F for the Fiscal Year Ended May31, 2010 (2010 20-F)]
[[New Oriental Education& Technology Letterhead] February16, 2011 VIA EDGAR AND FACSIMILE Larryirgel,sistant Director STYLE="font-family:Times New Roman" SIZE="2">Christineams, Senior Staff Accountant Terry French, Accountant Branch Chief Division ofrporation Finance 100 F Street, N.E. Re: New Oriental Education& Technology (thempany) Form 20-F for the Fiscal Year Ended May31, 2010 (2010 20-F)]
[[New Oriental Education& Technology Letterhead] February16, 2011 VIA EDGAR AND FACSIMILE Larryirgel,sistant Director STYLE="font-family:Times New Roman" SIZE="2">Christineams, Senior Staff Accountant Terry French, Accountant Branch Chief Division ofrporation Finance 100 F Street, N.E. Re: New Oriental Education& Technology (thempany) Form 20-F for the Fiscal Year Ended May31, 2010 (2010 20-F)]
[CUSIP No.647581107 13G/A Page2 of19 Pages 1 NAMES OF REPORTING PERSONS I.R.S. IDENTIFICATION NO. OFOVE PERSONS (ENTITIES ONLY) Loneruce, L.P. 2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A** x (a) (b) 3 SEC USE ONLY 4 CITIZENSHIP OR PLACE OF ORGANIZATION Delaware NUMBER OF SHARES BENEFICIALLY]
