[June 29, 2015 VIA EDGAR Division of Corporation Finance 100 F Street, NE Attention: Ms. Amanda Ravitz Assistant Director Ms. Kristin Lochhead Reviewing Accountant Mr. Gary Todd Reviewing Accountant Mr. Tom Jones Special Counsel Mr. Dan Morris Special Counsel Re: Hanwha Q CELLS Co., Ltd. Amendment No. 1 to Registration Statement on Form F-3 Filed]
[June 29, 2015 VIA EDGAR Division of Corporation Finance 100 F Street, NE Attention: Ms. Amanda Ravitz Assistant Director Ms. Kristin Lochhead Reviewing Accountant Mr. Gary Todd Reviewing Accountant Mr. Tom Jones Special Counsel Mr. Dan Morris Special Counsel Re: Hanwha Q CELLS Co., Ltd. Amendment No. 1 to Registration Statement on Form F-3 Filed]
[Hanwha Q CELLS Issues Adjusted Unaudited Balance Sheet for the First Quarter of 2015 SEOUL, Korea, June 12, 2015 Hanwha Q CELLS Co., Ltd (NASDAQ:HQCL) issued an adjusted unaudited balance sheet as of March 31, 2015. Changes from the financial statement released as part of the Companys First Quarter 2015 earnings release on May 28, 2015 are highlighted as] [Hanwha Q CELLS Co., Ltd. Seong Woo Nam Chairman and CEO 6-K 1 d942257d6k.htm FORM 6-K]
[Hanwha Q CELLS Issues Adjusted Unaudited Balance Sheet for the First Quarter of 2015 SEOUL, Korea, June 12, 2015 Hanwha Q CELLS Co., Ltd (NASDAQ:HQCL) issued an adjusted unaudited balance sheet as of March 31, 2015. Changes from the financial statement released as part of the Companys First Quarter 2015 earnings release on May 28, 2015 are highlighted as] [Hanwha Q CELLS Co., Ltd. Seong Woo Nam Chairman and CEO 6-K 1 d942257d6k.htm FORM 6-K]
[THE BANK OF NEW YORK MELLON 101 Barclay Street New York, New York 10286 June 11, 2015 Securities & Exchange Commission 450 Fifth Street, NW Attn.: Document Control RE: American Depositary Shares evidenced by American Depositary Receipts for Ordinary Shares of Hanwha Q Cells Co., Ltd. (Form F-6 File No. 333-139263) *************************** Ladies and Gentlemen: The Prospectus has been revised] []
[THE BANK OF NEW YORK MELLON 101 Barclay Street New York, New York 10286 June 11, 2015 Securities & Exchange Commission 450 Fifth Street, NW Attn.: Document Control RE: American Depositary Shares evidenced by American Depositary Receipts for Ordinary Shares of Hanwha Q Cells Co., Ltd. (Form F-6 File No. 333-139263) *************************** Ladies and Gentlemen: The Prospectus has been revised] []
[Section 1. Conflict Minerals Disclosure Item 1.01. Conflict Minerals Disclosure and Report Conflict Minerals Disclosure Hanwha Q CELLS Co., Ltd. (Hanwha Q CELLS) is a vertically integrated manufacturer of silicon ingots, silicon wafers, PV cells and PV modules. It manufactures a variety of silicon ingots, silicon wafers, PV cells and PV modules using advanced manufacturing process technologies that have helped]
[Section 1. Conflict Minerals Disclosure Item 1.01. Conflict Minerals Disclosure and Report Conflict Minerals Disclosure Hanwha Q CELLS Co., Ltd. (Hanwha Q CELLS) is a vertically integrated manufacturer of silicon ingots, silicon wafers, PV cells and PV modules. It manufactures a variety of silicon ingots, silicon wafers, PV cells and PV modules using advanced manufacturing process technologies that have helped]
