United States securities and exchange commission logo March 25, 2024 Zhihui Yang Chief Financial 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, 2023 File No. 001-32993 Dear Zhihui Yang: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Disclosure Review Program cc: Haiping Li