TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 31, 2023 Chenggang Zhou Chief Executive Officer New Oriental Education & Technology Group Inc. No. 6 Hai Dian Zhong Street Haidian District Beijing 100080 People s Republic of China Re: New Oriental Education & Technology Group Inc. Form 20-F for Fiscal Year Ended May 31, 2022 Response Dated May 19, 2023 File No. 001-32993 Dear Chenggang Zhou: We have reviewed your May 19, 2023 response to our comment letter and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our May 5, 2023 letter. Response Dated May 19, 2023 Item 3. Key Information, page 4 1. We note your response to comment 1 and reissue in part. We acknowledge your proposed revised disclosure on page 3 of the filing, but please ensure that references to "our" refer to New Oriental Education & Technology Group Co., Inc. rather than the VIEs. We note your disclosure "and in the context of our operations..." where the "our" seems to refer to both New Oriental Education & Technology Group Co., Inc. as well as the VIEs. Chenggang Zhou FirstName LastNameChenggang Zhou Group Inc. New Oriental Education & Technology Comapany May NameNew Oriental Education & Technology Group Inc. 31, 2023 May 31, Page 2 2023 Page 2 FirstName LastName You may contact Suying Li at 202-551-3335 or Angela Lumley at 202-551-3398 if you have questions regarding comments on the financial statements and related matters. Please contact Nicholas Nalbantian at 202-551-7470 or Donald Field at 202-551-3680 with any other questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Haiping Li