EDU [New Oriental Education & Technology] CORRESP: [Letterhead of New Oriental Education& Technology] June9, 2009
[[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)]