[July 18, 2012 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Barbara C. Jacobs, Esq., Assistant Director Re: Sohu.com Inc. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed on February 28, 2012 File No. 000-30961 Dear Ms. Jacobs: Sohus responses to the Second Comment Letter are set forth below. The comments are numbered so]
[Registration No. 333- FORM S-8 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 EFUTURE INFORMATION TECHNOLOGY INC. Cayman Islands 7371 Not Applicable (State or other jurisdiction of (Primary Standard Industrial (I.R.S. Employer incorporation or organization) Classification Code Number) Identification Number) 8F Topnew Tower 15 Guanghua Road Chaoyang District Beijing 100026, People's Republic of China 86-10-51650988 eFuture Information Technology Inc. 2011] [Scotia Centre PO Box 884 eFuture Information Technology Inc. Grand Cayman KY1-1103 8F Topnew Tower Cayman Islands 15 Guanghua Road Chaoyang District T Beijing 100026 F People's Republic of China E rlaws@campbells.com.ky W www.campbells.com.ky 17 July 2012 Your Ref: Dear Sirs Re: EFUTURE INFORMATION TECHNOLOGY, INC. Company Registration Statement Commission We are Cayman Islands counsel for eFuture Information Technology, Inc.,] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We have issued our report dated April 27, 2012, with respect to the consolidated financial statements included in the Annual Report on Form 20-F for the year ended December 31, 2011 of eFuture Information Technology Inc., which is incorporated by reference in this Registration Statement. We consent to the incorporation by reference in]
[Registration No. 333- FORM S-8 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 EFUTURE INFORMATION TECHNOLOGY INC. Cayman Islands 7371 Not Applicable (State or other jurisdiction of (Primary Standard Industrial (I.R.S. Employer incorporation or organization) Classification Code Number) Identification Number) 8F Topnew Tower 15 Guanghua Road Chaoyang District Beijing 100026, People's Republic of China 86-10-51650988 eFuture Information Technology Inc. 2011] [Scotia Centre PO Box 884 eFuture Information Technology Inc. Grand Cayman KY1-1103 8F Topnew Tower Cayman Islands 15 Guanghua Road Chaoyang District T Beijing 100026 F People's Republic of China E rlaws@campbells.com.ky W www.campbells.com.ky 17 July 2012 Your Ref: Dear Sirs Re: EFUTURE INFORMATION TECHNOLOGY, INC. Company Registration Statement Commission We are Cayman Islands counsel for eFuture Information Technology, Inc.,] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We have issued our report dated April 27, 2012, with respect to the consolidated financial statements included in the Annual Report on Form 20-F for the year ended December 31, 2011 of eFuture Information Technology Inc., which is incorporated by reference in this Registration Statement. We consent to the incorporation by reference in]
[SCHEDULE 14A (RULE 14a-101) SCHEDULE 14A INFORMATION ý ¨ Check the appropriate box: ¨ ¨ ý ¨ ¨ SKYPEOPLE FRUIT JUICE, INC. _________________________________ Payment of Filing Fee (Check the appropriate box): ý No fee required. ¨ Fee computed on table below per Exchange Act Rules 14a-6(i)(1) and 0-11. (1) Title of each class of securities to which transaction applies: _____________]
[Mindray Medicalmpletes Acquisition of Dragonbios Orthopedics Businessout Mindray We are a leading developer, manufacturer and marketer of medical devices worldwide. We maintain our global headquarters inShenzhen, China, U.S. headquarters inMahwah, New Jerseyand multipleles offices in major international markets. From our main manufacturing and engineering basehina, we supply through our worldwide distribution network a broad range]
[New Oriental Announces Unaudited Financial Results for the Fiscal Quarter and Fiscal Year Ended May31, 2012 STYLE="font-family:Times New Roman" SIZE="2"> Quarterly Net Revenuesreased by 40.7% Year-Over-Year STYLE="font-family:Times New Roman" SIZE="2"> Quarterly Netome Attributable to New Orientalreased by 13.6% Year-Over-Year Quarterly Non-GAAP Netome Attributable to New Orientalreased by 23.1% Year-Over-Year]
[New Oriental Announces Unaudited Financial Results for the Fiscal Quarter and Fiscal Year Ended May31, 2012 STYLE="font-family:Times New Roman" SIZE="2"> Quarterly Net Revenuesreased by 40.7% Year-Over-Year STYLE="font-family:Times New Roman" SIZE="2"> Quarterly Netome Attributable to New Orientalreased by 13.6% Year-Over-Year Quarterly Non-GAAP Netome Attributable to New Orientalreased by 23.1% Year-Over-Year]
