  We recently reported the first identification of rotational transitions of
methyl formate (HCOOCH$_{3}$) in the second torsionally excited state toward
Orion Kleinmann-Low (KL) observed with the Nobeyama 45 m telescope. In
combination with the identified transitions of methyl formate in the ground
state and the first torsional excited state, it was found that there is a
difference in rotational temperature and vibrational temperature, where the
latter is higher. In this study, high spatial resolution analysis by using
Atacama Large Millimeter/Submillimeter Array (ALMA) science verification data
was carried out to verify and understand this difference. Toward the Compact
Ridge, two different velocity components at 7.3 and 9.1 km s$^{-1}$ were
confirmed, while a single component at 7.3 km s$^{-1}$ was identified towards
the Hot Core. The intensity maps in the ground, first, and second torsional
excited states have quite similar distributions. Using extensive ALMA data, we
determined the rotational and vibrational temperatures for the Compact Ridge
and Hot Core by the conventional rotation diagram method. The rotational
temperature and vibrational temperatures agree for the Hot Core and for one
component of the Compact Ridge. At the 7.3 km s$^{-1}$ velocity component for
the Compact Ridge, the rotational temperature was found to be higher than the
vibrational temperature. This is different from what we obtained from the
results by using the single-dish observation. The difference might be explained
by the beam dilution effect of the single-dish data and/or the smaller number
of observed transitions within the limited range of energy levels ($\leq$30 K)
of $E_u$ in the previous study.
