The U.S. Securities and Exchange Commission (SEC) has completed its review of New Oriental Education & Technology Group Inc.'s Form 20-F for the fiscal year ended May 31, 2023. The SEC's letter, addressed to Zhihui Yang, the Chief Financial Officer of New Oriental, serves as a reminder that the company and its management are responsible for the accuracy and adequacy of their disclosures. The SEC emphasizes that this responsibility persists despite any review, comments, or actions taken by the staff of the Division of Corporation Finance Disclosure Review Program. The completion of this review process is a routine step for companies listed in the United States and is significant for ensuring compliance with SEC regulations.

The U.S. Securities and Exchange Commission (SEC) has completed its review of New Oriental Education & Technology Group Inc.'s Form 20-F for the fiscal year ended May 31, 2023. The SEC's letter, addressed to Zhihui Yang, the Chief Financial Officer of New Oriental, serves as a reminder that the company and its management are responsible for the accuracy and adequacy of their disclosures. The SEC emphasizes that this responsibility persists despite any review, comments, or actions taken by the staff of the Division of Corporation Finance Disclosure Review Program. The completion of this review process is a routine step for companies listed in the United States and is significant for ensuring compliance with SEC regulations.