[Partners (admitted in Hong Kong) 26th Floor, Gloucester Tower Justin M. Dolling(4) The Landmark David Patrick Eich(1),(3),(4) 15 Queens Road Central Douglas S. Murning(4) Hong Kong Nicholas A. Norris(4) John A. Otoshi(2) Telephone: +852 3761 3300 Jesse D. Sheley(1) Facsimile: +852 3761 3301 Dominic W.L. Tsun(2),(4) Li Chien Wong www.kirkland.com]
[China Mobile Games and Entertainment Group Limited September 1 3, 2012 VIA EDGAR & BY FAX Barbara C. Jacobs, Assistant Director Re: China Mobile Games and Entertainment Group Limited Registration Statement on Form F-1 (Registration No.: 333-183423) Dear Ms. Jacobs, Mr. Shuman and Mr. Crispino: We hereby respectfully withdraw that acceleration request. Very truly yours, China Mobile Games and Entertainment]
[Registration No. 333-182319 AMENDMENT NO. 2 to FORM S-3/A REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Kandi Technologies, Corp. Delaware 90-0363723 (State or Other Jurisdiction of Incorporation or Organization) (I.R.S. Employer Identification Number) Jinhua City Industrial Zone Jinhua, Zhejiang Province Peoples Republic of China Post Code 321016 (86 - 579) 82239856 Hu Xiaoming, Chief Executive Officer Kandi Technologies, Corp.] [Albany New York Atlanta Philadelphia Brussels Sacramento Denver San Diego Los Angeles San Francisco THOMAS WARDELL EMAIL ADDRESS (404) 527-4990 twardell@mckennalong.com September 13, 2012 Board of Directors Re: Amendment No.2 to Resale Registration Statement on Form S-3/A Gentlemen: Company Registration Statement Commission Securities Act Common Stock Selling Stockholders We have acted as counsel to Kandi Technologies, Corp., a Delaware corporation]
