[[Letterhead of New Oriental Education& Technology] July15, 2009 VIA EDGAR AND FACSIMILE Larryirgel,sistant Director Reid S. Hooper, Staff Attorney Terry French, Accountant Branch Chief Christineams, Staff Accountant Division ofrporation Finance 100 F Street, N.E. Re: New Oriental Education & Technology (thempany) Form 20-F for the fiscal year ended May31, 2008 filed on October23, 2008 (File]

[[Letterhead of New Oriental Education & Technology Group Inc.] June 9, 2009 VIA EDGAR AND FACSIMILE Mr. Reid S. Hooper, Staff Attorney Division of Corporation Finance 100 F Street, N.E. Re: New Oriental Education & Technology Group Inc. (the “Company”) Form 20-F for the fiscal year ended May 31, 2008 filed on October 23, 2008 (File No. 001-32993) (the “2008]

[[Letterhead of New Oriental Education& Technology] June9, 2009 VIA EDGAR AND FACSIMILE Mr.ReidS. Hooper, Staff Attorney Division ofrporation Finance 100 F Street, N.E. Re: New Oriental Education & Technology (thempany) Form 20-F for the fiscal year ended May 31, 2008 filed on October 23, 2008 (File No. 001-32993) (the 2008 Form 20-F)]