[RESIDENT PARTNERS January 12, 2011 Mr. Kevin L. Vaughn, Accounting Branch Chief Re: Hanwha SolarOne Co., Ltd. (f/k/a Solarfun Power Holdings Co., Ltd.) Form 20-F for the year ended December 31, 2009 Filed May 25, 2010 Form 20-F/A for year ended December 31, 2010 File No. 1-33208 Dear Mr. Vaughn, Mr. Burton, Ms. Lam and Mr. Mumford: For your convenience,]
[China Petroleum & Chemical Corporation 22 Chaoyangmen North Street Chaoyang District, Beijing, 100728 The People's Republic of China Via EDGAR January 11, 2011 Ms. Alexandra M. Ledbetter Division of Corporation Finance Re: China Petroleum & Chemical Corporation Form 20-F for the Fiscal Year Ended December 31, 2009 Filed on April 30, 2010 File No. 1-15138 Dear Ms. Ledbetter: 1. We]
[January 13, 2011 VIA FACSIMILE & EDGAR 100 F Street Attention: H. Christopher Owings Angie Kim Re: Kingold Jewelry, Inc. Dear Mr. Owings: Securities Act Company This letter will confirm that the Company acknowledges that: · Commission · · Kingold Jewelry, Inc. CORRESP 1 filename1.htm]
[China Petroleum & Chemical Corporation 22 Chaoyangmen North Street Chaoyang District, Beijing, 100728 The People's Republic of China Via EDGAR January 11, 2011 Ms. Alexandra M. Ledbetter Division of Corporation Finance Re: China Petroleum & Chemical Corporation Form 20-F for the Fiscal Year Ended December 31, 2009 Filed on April 30, 2010 File No. 1-15138 Dear Ms. Ledbetter: 1. We]
[January 13, 2011 VIA FACSIMILE & EDGAR 100 F Street Attention: H. Christopher Owings Angie Kim Re: Kingold Jewelry, Inc. Dear Mr. Owings: Securities Act Company This letter will confirm that the Company acknowledges that: · Commission · · Kingold Jewelry, Inc. CORRESP 1 filename1.htm]
[January 13, 2011 100 F Street Attention: H. Christopher Owings Angie Kim Re: Kingold Jewelry, Inc. Registration Statement on Form S-1 VIA FACSIMILE & EDGAR Dear Mr. Owings: The following is supplemental information supplied under Rule 418(a)(7) and Rule 460 under the Securities Act of 1933: (i) Date of preliminary prospectus: December 6, 2010; January 10, 2011 (ii) Dates of]
[] [12 January, 2011 Matter No.: 875290 Doc Ref: FW/aw//#350721 iSoftStone Holdings Limited International Software Plaza Building 9 Zhongguancun Software Park No.8 West Dongbeiwang Road Haidian District Beijing 100193 Peoples Republic of China Dear Sirs, iSoftStone Holdings Limited (the Company) Re: Commission Registration Statement Shares Plans , For the purposes of giving this opinion, we have examined and relied upon copies] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in this Registration Statement on Form S-8 of our report dated August 30, 2010 related to the consolidated financial statements and the related financial statement schedule of iSoftStone Holdings Limited as of December 31, 2008 and 2009, and for each of the three years in the]
[] [12 January, 2011 Matter No.: 875290 Doc Ref: FW/aw//#350721 iSoftStone Holdings Limited International Software Plaza Building 9 Zhongguancun Software Park No.8 West Dongbeiwang Road Haidian District Beijing 100193 Peoples Republic of China Dear Sirs, iSoftStone Holdings Limited (the Company) Re: Commission Registration Statement Shares Plans , For the purposes of giving this opinion, we have examined and relied upon copies] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in this Registration Statement on Form S-8 of our report dated August 30, 2010 related to the consolidated financial statements and the related financial statement schedule of iSoftStone Holdings Limited as of December 31, 2008 and 2009, and for each of the three years in the]
