[ORRICK, HERRINGTON & SUTCLIFFE 43RD FLOOR, GLOUCESTER TOWER THE LANDMARK 15 QUEENS ROAD CENTRAL HONG KONG tel 852-2218-9100 fax 852-2218-9200 WWW.ORRICK.COM October 26, 2010 VIA EDGAR AND HAND DELIVERY Division of Corporate Finance 100 F Street, N.E. Mail Stop Number 3030 Attn: Russel l Mancuso, Branch Chief, Legal Gabriel Eckstein]
[ORRICK, HERRINGTON & SUTCLIFFE 43RD FLOOR, GLOUCESTER TOWER THE LANDMARK 15 QUEENS ROAD CENTRAL HONG KONG tel 852-2218-9100 fax 852-2218-9200 WWW.ORRICK.COM October 26, 2010 VIA EDGAR AND HAND DELIVERY Division of Corporate Finance 100 F Street, N.E. Mail Stop Number 3030 Attn: Russel l Mancuso, Branch Chief, Legal Gabriel Eckstein]
[Subject tompletion Preliminary Prospectusted October 26, 2010 STYLE="font-family:ARIAL" SIZE="2"LOR="#a9303c"> 3,500,000 American Depositary Shares JinkoSolar Representing 14,000,000 Ordinary Shares STYLE="font-family:ARIAL" SIZE="2">JinkoSolar or JinkoSolar, is offering 2,000,000 American depositary shares, orSs, and the selling shareholders identified in this prospectus are offering 1,500,000Ss. EachS represents four ordinary shares, par value US$0.00002 per share, of JinkoSolar. TheSs are evidenced] [JinkoSolar [3,500,000] American Depositary Shares STYLE="font-family:Times New Roman" SIZE="2"> Representing [14,000,000] Ordinary Shares (par value US$0.00002 per share) STYLE="font-family:Times New Roman" SIZE="2"> Underwritingreement STYLE="font-family:Times New Roman" SIZE="2">November [ Credit Suisse Securities (USA) Eleven Madison Avenue New York, New York 10010-3629 the Representative of the several] [Ourref VZL\660391\4131202v1 Directtel +852 2971 3095 Email valerie.law@maplesandcalder.com Jinkosolar 1 Jingke Road, Shangrao Economic Development Zone Jiangxi Province, 334100 STYLE="font-family:Times New Roman" SIZE="2">Peoples Republic of China 26 October 2010 Dear Sirs Jinkosolarmpany Registration Statementmmission Act Prospectus SharesSs We actyman Islandsunsel for Jinkosolar (the] [October 26, 2010 To: JINKOSOLAR 1 Jing Ke Road, Shangrao Economic Development Zone Shangrao, Jiangxi Province 334100 STYLE="font-family:Times New Roman" SIZE="2">Peoples Republic of China Re: The public offering and listing of American Depositary Shares representing ordinary shares issued by JINKOSOLAR Dear Sirs: We are qualified lawyers in the Peoples Republic of China (the] [Baker & McKenzie 1114 Avenue of the Americas New York, New York 10036, USA Tel: +1 212 626 4100 Fax: +1 212 310 1600 www.bakernet.com October 26, 2010ia Pacific Bangkok STYLE="font-family:Times New Roman" SIZE="1">Beijing Hanoi Ho Chi Minh City STYLE="font-family:Times New Roman" SIZE="1">Hong Kong Jakarta Kuala Lumpur STYLE="font-family:Times New Roman" SIZE="1">Manila] [25 October 2010 JinkoSolar 1 Jingke Road, Byemail Shangrao Economic Development Zone Jiangxi Province, 334100 Peoples Republic of China Dear Sir, Project Victory II STYLE="font-family:Times New Roman" SIZE="2"> Hong Kong Tax Opinion 1. 2. We have beenked to provide this tax opinion on the Hong Kong taxnsequences of the purchase and ownership of theSs by] [To: JinkoSolar 1 Jingke Road, Shangrao Economic Development Zone Jiangxi Province 334100 Peoples Republic of China October 26, 2010 Dear Sirs: We are qualified lawyers of the Peoples Republic of China (thempany Registration Statement SEC OfferingSs Listing STYLE="font-family:Times New Roman" SIZE="2">We have actedunsel to JinkoSolar ampanyorporated under the laws of theyman Island (the] [SIGNIFICANT SUBSIDIARIES OF JINKOSOLAR STYLE="font-family:Times New Roman" SIZE="2"> Paker Technology Limited,orporated in Hong Kongecialministrative Region of the Peoples Republic of China JinkoSolar International Limited,orporated in Hong Kongecialministrative Region of the Peoples Republic of China JinkoSolarorporated in Germany STYLE="font-family:Times New Roman" SIZE="2">Jiangxi Jinko Solarorporated in the Peoples Republic of China] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM STYLE="font-family:Times New Roman" SIZE="2">We herebynsent to the use in this Registration Statement on Form STYLE="font-family:Times New Roman" SIZE="2">Shanghai, Peoples Republic of China October 26, 2010NSENT OF PRICEWATERHOUSECOOPERS ZHONG TIAN CPAS LIMITEDMPANY dex231.htm 9 EX-23.1]
[AMENDMENT NO. 4 FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 SEMILEDS CORPORATION Delaware 3674 20-2735523 3F, No.11 Ke Jung Rd., Chu-Nan Site, National Corporate Research Ltd. COPIES TO: Mark J. Lee Jeffrey D. Saper ORRICK, HERRINGTON & SUTCLIFFE LLP WILSON SONSINI GOODRICH & ROSATI Approximate date of commencement of proposed sale to the public: o o o] [SEMILEDS CORPORATION INDEMNIFICATION AGREEMENT Agreement Company Indemnitee This Indemnification Agreement (this RECITALS The Company and Indemnitee recognize the increasing difficulty in obtaining liability insurance for directors, officers and key employees, the significant increases in the cost of such insurance and the general reductions in the coverage of such insurance. The Company and Indemnitee further recognize the substantial increase in] [COLLABORATION AND DISTRIBUTION AGREEMENT Agreement Effective Date Intematix SemiLEDs This Collaboration and Distribution Agreement (the BACKGROUND A.SemiLEDs is in the business of LED, general illumination, and related lighting products. B.Intematix is in the business of phosphor products and phosphor related LED, signage, display and lighting products. C.SemiLEDs and Intematix desire (1) to cooperate in the development of optimized phosphors,] [Consent of Independent Registered Public Accounting Firm The Board of Directors and Stockholders We consent to the use of our report, dated October 26, 2010, included herein and to the reference to our firm under the heading Experts in the prospectus. (signed) KPMG LLP Boise, Idaho EX-23.1 4 a2200521zex-23_1.htm EX-23.1]
[Subject tompletion Preliminary Prospectusted October 26, 2010 STYLE="font-family:ARIAL" SIZE="2"LOR="#a9303c"> 3,500,000 American Depositary Shares JinkoSolar Representing 14,000,000 Ordinary Shares STYLE="font-family:ARIAL" SIZE="2">JinkoSolar or JinkoSolar, is offering 2,000,000 American depositary shares, orSs, and the selling shareholders identified in this prospectus are offering 1,500,000Ss. EachS represents four ordinary shares, par value US$0.00002 per share, of JinkoSolar. TheSs are evidenced] [JinkoSolar [3,500,000] American Depositary Shares STYLE="font-family:Times New Roman" SIZE="2"> Representing [14,000,000] Ordinary Shares (par value US$0.00002 per share) STYLE="font-family:Times New Roman" SIZE="2"> Underwritingreement STYLE="font-family:Times New Roman" SIZE="2">November [ Credit Suisse Securities (USA) Eleven Madison Avenue New York, New York 10010-3629 the Representative of the several] [Ourref VZL\660391\4131202v1 Directtel +852 2971 3095 Email valerie.law@maplesandcalder.com Jinkosolar 1 Jingke Road, Shangrao Economic Development Zone Jiangxi Province, 334100 STYLE="font-family:Times New Roman" SIZE="2">Peoples Republic of China 26 October 2010 Dear Sirs Jinkosolarmpany Registration Statementmmission Act Prospectus SharesSs We actyman Islandsunsel for Jinkosolar (the] [October 26, 2010 To: JINKOSOLAR 1 Jing Ke Road, Shangrao Economic Development Zone Shangrao, Jiangxi Province 334100 STYLE="font-family:Times New Roman" SIZE="2">Peoples Republic of China Re: The public offering and listing of American Depositary Shares representing ordinary shares issued by JINKOSOLAR Dear Sirs: We are qualified lawyers in the Peoples Republic of China (the] [Baker & McKenzie 1114 Avenue of the Americas New York, New York 10036, USA Tel: +1 212 626 4100 Fax: +1 212 310 1600 www.bakernet.com October 26, 2010ia Pacific Bangkok STYLE="font-family:Times New Roman" SIZE="1">Beijing Hanoi Ho Chi Minh City STYLE="font-family:Times New Roman" SIZE="1">Hong Kong Jakarta Kuala Lumpur STYLE="font-family:Times New Roman" SIZE="1">Manila] [25 October 2010 JinkoSolar 1 Jingke Road, Byemail Shangrao Economic Development Zone Jiangxi Province, 334100 Peoples Republic of China Dear Sir, Project Victory II STYLE="font-family:Times New Roman" SIZE="2"> Hong Kong Tax Opinion 1. 2. We have beenked to provide this tax opinion on the Hong Kong taxnsequences of the purchase and ownership of theSs by] [To: JinkoSolar 1 Jingke Road, Shangrao Economic Development Zone Jiangxi Province 334100 Peoples Republic of China October 26, 2010 Dear Sirs: We are qualified lawyers of the Peoples Republic of China (thempany Registration Statement SEC OfferingSs Listing STYLE="font-family:Times New Roman" SIZE="2">We have actedunsel to JinkoSolar ampanyorporated under the laws of theyman Island (the] [SIGNIFICANT SUBSIDIARIES OF JINKOSOLAR STYLE="font-family:Times New Roman" SIZE="2"> Paker Technology Limited,orporated in Hong Kongecialministrative Region of the Peoples Republic of China JinkoSolar International Limited,orporated in Hong Kongecialministrative Region of the Peoples Republic of China JinkoSolarorporated in Germany STYLE="font-family:Times New Roman" SIZE="2">Jiangxi Jinko Solarorporated in the Peoples Republic of China] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM STYLE="font-family:Times New Roman" SIZE="2">We herebynsent to the use in this Registration Statement on Form STYLE="font-family:Times New Roman" SIZE="2">Shanghai, Peoples Republic of China October 26, 2010NSENT OF PRICEWATERHOUSECOOPERS ZHONG TIAN CPAS LIMITEDMPANY dex231.htm 9 EX-23.1]
[AMENDMENT NO. 4 FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 SEMILEDS CORPORATION Delaware 3674 20-2735523 3F, No.11 Ke Jung Rd., Chu-Nan Site, National Corporate Research Ltd. COPIES TO: Mark J. Lee Jeffrey D. Saper ORRICK, HERRINGTON & SUTCLIFFE LLP WILSON SONSINI GOODRICH & ROSATI Approximate date of commencement of proposed sale to the public: o o o] [SEMILEDS CORPORATION INDEMNIFICATION AGREEMENT Agreement Company Indemnitee This Indemnification Agreement (this RECITALS The Company and Indemnitee recognize the increasing difficulty in obtaining liability insurance for directors, officers and key employees, the significant increases in the cost of such insurance and the general reductions in the coverage of such insurance. The Company and Indemnitee further recognize the substantial increase in] [COLLABORATION AND DISTRIBUTION AGREEMENT Agreement Effective Date Intematix SemiLEDs This Collaboration and Distribution Agreement (the BACKGROUND A.SemiLEDs is in the business of LED, general illumination, and related lighting products. B.Intematix is in the business of phosphor products and phosphor related LED, signage, display and lighting products. C.SemiLEDs and Intematix desire (1) to cooperate in the development of optimized phosphors,] [Consent of Independent Registered Public Accounting Firm The Board of Directors and Stockholders We consent to the use of our report, dated October 26, 2010, included herein and to the reference to our firm under the heading Experts in the prospectus. (signed) KPMG LLP Boise, Idaho EX-23.1 4 a2200521zex-23_1.htm EX-23.1]
[AMERICAN LORAIN CORPORATION October 26, 2010 Attention: H. Roger Schwall Kevin Stertzel Re: American Lorain Corporation Form 10-K for the Fiscal Year Ended December 31, 2009 Form 10-K/A for the Fiscal Year Ended December 31, 2009 Filed April 30, 2010 File No. 1-34449 Dear Messrs. Schwall and Stertzel: Form 10-K for Fiscal Year Ended December 31, 2009 Managements Discussion and]
[AMERICAN LORAIN CORPORATION October 26, 2010 Attention: H. Roger Schwall Kevin Stertzel Re: American Lorain Corporation Form 10-K for the Fiscal Year Ended December 31, 2009 Form 10-K/A for the Fiscal Year Ended December 31, 2009 Filed April 30, 2010 File No. 1-34449 Dear Messrs. Schwall and Stertzel: Form 10-K for Fiscal Year Ended December 31, 2009 Managements Discussion and]
