CTRP [CTRIP COM INTERNATIONAL] UPLOAD: (Original Filing)
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CSIQ [Canadian Solar] CORRESP: (Original Filing)
[650 Riverbend Drive, Suite B Kitchener, Ontario, Canada N2K 3S2 Tel: +1 519-954-2057 Fax: +1 519-954-2597 www.canadiansolar.com Mr. Gary Todd, Accounting Reviewer Mr. Brian Cascio, Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Via EDGAR and U.S. Mail Re: Canadian Solar, Inc. Form 20-F for the fiscal year ended December 31, 2010 Filed May 17, 2011 File]
CSIQ [Canadian Solar] CORRESP: 650 Riverbend Drive, Suite B Kitchener, Ontario, Canada
[650 Riverbend Drive, Suite B Kitchener, Ontario, Canada N2K 3S2 Tel: +1 519-954-2057 Fax: +1 519-954-2597 www.canadiansolar.com Mr. Gary Todd, Accounting Reviewer Mr. Brian Cascio, Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Via EDGAR and U.S. Mail Re: Canadian Solar, Inc. Form 20-F for the fiscal year ended December 31, 2010 Filed May 17, 2011 File]
HIMX [Himax Technologies] S-8: (Original Filing)
[__________________ FORM S-8 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 __________________ HIMAX TECHNOLOGIES, INC. __________________ Cayman Islands Not Applicable (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification No.) No. 26, Zih Lian Road Sinshih District, Tainan City 74148 Taiwan, Republic of China __________________ Himax Technologies, Inc. 2011 Long-Term Incentive Plan (Full title of the plan) __________________] [[CONYERS DILL & PEARMAN LETTERHEAD] 16 September 2011 Matter No.:876259 Doc Ref: LSCW/kc/374897 (852) 2842 9588 Lilian.Woo@conyersdill.com Himax Technologies, Inc. No. 26 Zih Lian Road Sinshih District, Tainan City 74148 Taiwan Republic of China Dear Sirs, Himax Technologies, Inc. (the "Company") Re: Commission Registration Statement Securities Act Ordinary Shares Plan Articles" Resolutions For the purposes of giving this opinion, we] [[KPMG LETTERHEAD] Consent of Independent Registered Public Accounting Firm The Board of Directors Himax Technologies, Inc.: tio We consent to the incorporation by reference in this Registra Compensation-Retirement Benefits-Defined Benefit Plans Our report dated May 11, 2011, contains an explanatory paragraph that states that the Company adopted the measurement date provisions of Accounting Standards Codification Subtopic 715-20, “ Taipei, Taiwan]
HIMX [Himax Technologies] S-8: __________________ FORM S-8 REGISTRATION STATEMENT UNDER THE SECURITIES
[__________________ FORM S-8 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 __________________ HIMAX TECHNOLOGIES, INC. __________________ Cayman Islands Not Applicable (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification No.) No. 26, Zih Lian Road Sinshih District, Tainan City 74148 Taiwan, Republic of China __________________ Himax Technologies, Inc. 2011 Long-Term Incentive Plan (Full title of the plan) __________________] [[CONYERS DILL & PEARMAN LETTERHEAD] 16 September 2011 Matter No.:876259 Doc Ref: LSCW/kc/374897 (852) 2842 9588 Lilian.Woo@conyersdill.com Himax Technologies, Inc. No. 26 Zih Lian Road Sinshih District, Tainan City 74148 Taiwan Republic of China Dear Sirs, Himax Technologies, Inc. (the "Company") Re: Commission Registration Statement Securities Act Ordinary Shares Plan Articles" Resolutions For the purposes of giving this opinion, we] [[KPMG LETTERHEAD] Consent of Independent Registered Public Accounting Firm The Board of Directors Himax Technologies, Inc.: tio We consent to the incorporation by reference in this Registra Compensation-Retirement Benefits-Defined Benefit Plans Our report dated May 11, 2011, contains an explanatory paragraph that states that the Company adopted the measurement date provisions of Accounting Standards Codification Subtopic 715-20, “ Taipei, Taiwan]
