[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]
[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]
