[April 30, 2015 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Assistant Director Office 10 Re: Hanwha Q CELLS Co., Ltd. Registration Statement on Form F-3 (File No. 333-203726) Ladies and Gentlemen: Very truly yours, Dong Chul Kim Paul Hastings LLP CORRESP 1 filename1.htm]
[Note o x Yes Not applicable]
[] [Subsidiaries, incorporated in the British Virgin Islands: · Vision Best Limited · Digital Media Group Company Limited Subsidiaries, incorporated in the PRC: · China Digital Technology (Shenzhen) Co., Ltd. · Shenzhen Huachangshi Digital Technology Co., Ltd. · Shenzhen Huadingshi Mobile Digital Television Co., Ltd. · Beijing Eastlong Technology Development Co., Ltd. · Dienzhi Advertising (Shanghai) Co., Ltd. Subsidiary, incorporated in] [I, Limin Li, certify that: 1. 2. 3. 4. (a) (b) (c) (d) 5. (a) (b) Limin Li Chief Executive Officer] [I, Yan Wang, certify that: 1. 2. 3. 4. (a) (b) (c) (d) 5. (a) (b) Yan Wang Chief Financial Officer] [Certification by the Chief Executive Officer (1) (2) Limin Li Chief Executive Officer] [Certification by the Chief Financial Officer (1) (2) Yan Wang Chief Financial Officer] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in Registration Statement No. 333-149316 on Form S-8 of our report dated April 30, 2015, relating to the consolidated financial statements and the related financial statement schedule of VisionChina Media Inc. and its subsidiaries and variable interest entities appearing in the annual report on Form 20-F]
[nd 16 Wall Street, 2 Madison, Connecticut 06443 203.482.5805 direct info@accretivecapital.com www.accretivecapital.com An Open Letter to the Board of Directors of Actions Semiconductor Co., Ltd. April 30, 2015 Mr. Hsiang-Wei Lee To the Board of Directors of Actions Semiconductor: As you know, we received your correspondencewritten by the Corporate Secretary to Actions Semiconductor, delivered more than four months after making] [SCHEDULE 13D (Rule 13d-101) RULE 13d-2(a) Amendment No. 1 Actions Semiconductor Co., Ltd. American Depositary Shares 00507E107 ACCRETIVE CAPITAL PARTNERS, LLC (203) 482-5805 RICHARD E. FEARON, JR. (Name, Address and Telephone Number of Person April 30, 2015 If the filing person has previously filed a statement on Schedule 13G to report the acquisition that is the subject of this Schedule]
[FORM 12b-25 001-34532 CUSIP Number G21101137 NOTIFICATION OF LATE FILING o o x o (Check One): o o o December 31, 2014 o o o o o Nothing in this form shall be construed to imply that the Commission has verified any information contained herein. If the notification relates to a portion of the filing checked above, identify the Item(s)]
[FORM 20-F (Mark One) o OR x For the fiscal year ended December 31, 2014 OR o OR o Date of event requiring this shell company report: For the transition period from to JINPAN INTERNATIONAL LIMITED British Virgin Islands (Jurisdiction of incorporation or organization) c/o Hainan Jinpan Electric Company, Ltd No. 168 Nanhai Avenue (Building No. 7), Haikou Free Trade] [JINPAN INTERNATIONAL LIMITED AND PRINCIPAL SUBSIDIARIES AS OF DECEMBER 31, 2014 Name State of Incorporation Jinpan International (USA) Limited State of New York Jinpan Realty Group, LLC State of New Jersey Jinpan Electric (China) Company Limited People’s Republic of China Hainan Jinpan Electric Company Limited People’s Republic of China Hainan Jinpan R&D Company Limited People’s Republic of China Wuhan Jinpan] [CERTIFICATION I, Li Zhiyuan, certify that: 1. I have reviewed this annual report on Form 20-F of Jinpan International Limited; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were] [CERTIFICATION I, Mark Du, certify that: 1. I have reviewed this annual report on Form 20-F of Jinpan International Limited; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were] [CERTIFICATION April 30, 2015 Li Zhiyuan Chief Executive Officer April 30, 2015 Mark Du Chief Financial Officer] [Consent of Independent Registered Public Accounting Firm Shanghai, The People’s Republic of China April 30, 2015]
[FORM 20-F (Mark One) o OR x OR o o For the transition period from to Phoenix New Media Limited Cayman Islands (Jurisdiction of incorporation or organization) Sinolight Plaza, Floor 16 No. 4 Qiyang Road Wangjing, Chaoyang District, Beijing 100102 Peoples Republic of China Contact Person: Ms. Betty Yip Ho Chief Financial Officer (86 10) 6067-6869 Sinolight Plaza, Floor 16] [Schedule of Material Differences between: · 1 ) , · Cooperation Agreement, dated as of April 24, 2013, between China Mobile Communications Corporation and Beijing Tianying Jiuzhou Network Technology Co., Ltd. entered into in 2013 (Cooperation Agreement 2013) , And · Cooperation Agreement, dated as of June 20 , 2014, between China Mobile Communications Corporation and Beijing Tianying Jiuzhou Network] [SHARE PURCHASE AGREEMENT Agreement THIS SHARE PURCHASE AGREEMENT (this (1) Company Particle Inc., an exempted limited liability company organized under the laws of the Cayman Islands (the (2) Hong Kong PRC HK Company Particle (HK) Limited, a company organized under the laws of the Hong Kong Special Administrative Region ( (3) Beijing Particle Information Technology Co., Ltd. (] [SHARE PURCHASE AGREEMENT Agreement THIS SHARE PURCHASE AGREEMENT (this Schedule IA Founders Founder Founder Sellers Founder Seller (1) the individuals and their respective holding companies listed on Schedule IB Non-Founder Sellers Non-Founder Seller Sellers Seller (2) the individuals listed on Investor (3) Phoenix New Media Limited (the Party Parties Each of the foregoing parties is referred to herein] [SHARE PURCHASE AGREEMENT Agreement THIS SHARE PURCHASE AGREEMENT (this (1) Company Particle Inc., an exempted limited liability company organized under the laws of the Cayman Islands (the (2) Hong Kong PRC HK Company Particle (HK) Limited, a company organized under the laws of the Hong Kong Special Administrative Region ( (3) Beijing Particle Information Technology Co., Ltd. (] [SHARE PURCHASE AGREEMENT Agreement THIS SHARE PURCHASE AGREEMENT (this (1) IDG IDG Technology Venture Investment V, L.P., a limited partnership organized and existing under the laws of the State of Delaware ( (2) Yifang Sellers Seller Yifang Technology Group, Ltd., an international business company incorporated in and existing under the laws of the the British Virgin Islands ( (3)] [(as of December 31, 2014) Phoenix Satellite Television Information Limited Phoenix New Media (Hong Kong) Company Limited Fenghuang On-line (Beijing) Information Technology Co., Ltd. Beijing Fenghuang Yutian Software Technology Co., Ltd. Fenghuang Feiyang (Beijing) New Media Information Technology Co., Ltd. Affiliated consolidated entities Yifeng Lianhe (Beijing) Technology Co., Ltd. Beijing Tianying Jiuzhou Network Technology Co., Ltd. Subsidiar ies of affiliated] [Certification by the Chief Executive Officer I, Shuang Liu, certify that: 1. I have reviewed this annual report on Form 20-F of Phoenix New Media Limited (the Company); 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light] [Certification by the Chief Financial Officer I, Betty Yip Ho, certify that: 1. I have reviewed this annual report on Form 20-F of Phoenix New Media Limited (the Company); 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in] [Certification by the Chief Executive Officer 4 (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. April 30 , 2015 Shuang Liu Chief Executive Officer EX-13.1 10 a15-9459_1ex13d1.htm EX-13.1] [Certification by the Chief Financial Officer 4 (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. April 30 , 2015 Betty Yip Ho Chief Financial Officer EX-13.2 11 a15-9459_1ex13d2.htm EX-13.2] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the incorporation by reference in the Registration Statements on Form S-8 (No. 333-200630, No. 333-191177, No. 333-177810) of Phoenix New Media Limited of our report dated April 30 , 2015 relating to the consolidated financial statements and the effectiveness of internal control over financial reporting, which appears in this] [April 30 , 2015 Phoenix New Media Limited Sinolight Plaza, Floor 16, No. 4 Qiyang Road Wangjing, Chaoyang District Beijing 100102 Peoples Republic of China Dear Sirs, Yours faithfully, Zhong Lun Law Firm EX-15.2 13 a15-9459_1ex15d2.htm EX-15.2]
