BIDU [Baidu] CORRESP: AIDU NC B Baidu Campus No. 10 Shangdi

[AIDU NC B Baidu Campus No. 10 Shangdi 10th Street Haidian District, Beijing 100085 The People’s Republic of China August 19, 2011 VIA EDGAR AND FACSIMILE Kathleen Collins, Accounting Branch Chief Melissa Kindelan Division of Corporation Finance 100 F Street, N.E. Re: Baidu, Inc. (the “Company”) Form 20-F and Form 20-F/A for Fiscal Year Ended December 31, 2010 (“2010 20-F”)]

SSW [Seaspan] CORRESP: (Original Filing)

[August 19, 2011 Ms. Lyn Shenk, Branch Chief Division of Corporate Finance 100 F Street N.E. Re: Seaspan Corporation Form 20-F for Fiscal Year Ended December 31, 2010 Filed March 30, 2011 File No. 001-32591 Dear Ms. Shenk: D. Critical Accounting Estimates Derivative Instruments, page 75 http://www.sec.gov/rules/interp/33-8350.htm We note that amounts reported as “Change in fair value of financial instruments”]

VNET [21Vianet] SC 13D: (Original Filing)

[JOINT FILING STATEMENT Dated: August 19, 2011 GRANITE GLOBAL VENTURES III L.P. Hany M. Nada Managing Director GRANITE GLOBAL VENTURES III L.L.C. Hany M. Nada Managing Director Hany M. Nada as Attorney-in-fact for Scott B. Bonham Hany M. Nada Hany M. Nada as Attorney-in-fact for Thomas K. Ng Hany M. Nada as Attorney-in-fact for Jixun Foo Hany M. Nada as] [CUSIP No. 90138A 10 3 1 NAMES OF REPORTING PERSONS 2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS) o (a) þ (b) 3 SEC USE ONLY 4 SOURCE OF FUNDS (SEE INSTRUCTIONS) WC 5]

SSW [Seaspan] CORRESP: August 19, 2011 Ms. Lyn Shenk, Branch Chief

[August 19, 2011 Ms. Lyn Shenk, Branch Chief Division of Corporate Finance 100 F Street N.E. Re: Seaspan Corporation Form 20-F for Fiscal Year Ended December 31, 2010 Filed March 30, 2011 File No. 001-32591 Dear Ms. Shenk: D. Critical Accounting Estimates Derivative Instruments, page 75 http://www.sec.gov/rules/interp/33-8350.htm We note that amounts reported as “Change in fair value of financial instruments”]

VNET [21Vianet] SC 13D: JOINT FILING STATEMENT Dated: August 19, 2011 GRANITE

[JOINT FILING STATEMENT Dated: August 19, 2011 GRANITE GLOBAL VENTURES III L.P. Hany M. Nada Managing Director GRANITE GLOBAL VENTURES III L.L.C. Hany M. Nada Managing Director Hany M. Nada as Attorney-in-fact for Scott B. Bonham Hany M. Nada Hany M. Nada as Attorney-in-fact for Thomas K. Ng Hany M. Nada as Attorney-in-fact for Jixun Foo Hany M. Nada as] [CUSIP No. 90138A 10 3 1 NAMES OF REPORTING PERSONS 2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS) o (a) þ (b) 3 SEC USE ONLY 4 SOURCE OF FUNDS (SEE INSTRUCTIONS) WC 5]

GSI [GENERAL STEEL] 8-K: (Original Filing)

[General Steel Reports Second Quarter 2011 Results Company Achieves Record Revenue of approximately $1 Billion, Up approximately 100% Year-over-Year BEIJING — August 15, 2011 — Second Quarter 2011 Financial Highlights · Revenue increased approximately 100% year-over-year to approximately $1 billion in the second quarter of 2011, from $502 million in the second quarter of 2010. · Second quarter 2011 sales] [FORM 8-K CURRENT REPORT Date of Report (Date of earliest event reported): August 15, 2011 General Steel Holdings, Inc. Nevada 001-33717 41-2079252 (State or other jurisdiction of incorporation) (IRS Employer Identification Number) Suite 2315, Kun Tai International Mansion Building, Yi No 12, Chaoyangmenwai Ave., Chaoyang District, Beijing 100020 + 86 (10) 58797346 (Former name or former address, if changed since]

GSI [GENERAL STEEL] 8-K: General Steel Reports Second Quarter 2011 Results Company

[General Steel Reports Second Quarter 2011 Results Company Achieves Record Revenue of approximately $1 Billion, Up approximately 100% Year-over-Year BEIJING — August 15, 2011 — Second Quarter 2011 Financial Highlights · Revenue increased approximately 100% year-over-year to approximately $1 billion in the second quarter of 2011, from $502 million in the second quarter of 2010. · Second quarter 2011 sales] [FORM 8-K CURRENT REPORT Date of Report (Date of earliest event reported): August 15, 2011 General Steel Holdings, Inc. Nevada 001-33717 41-2079252 (State or other jurisdiction of incorporation) (IRS Employer Identification Number) Suite 2315, Kun Tai International Mansion Building, Yi No 12, Chaoyangmenwai Ave., Chaoyang District, Beijing 100020 + 86 (10) 58797346 (Former name or former address, if changed since]

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