HSOL [Hanwha Q CELLS] CORRESP: (Original Filing)
[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,]