[September 21, 2012 VIA EDGAR Kathleen Collins, Accounting Branch Chief Laura Veator, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Ctrip.com International, Ltd. (the Company) Form 20-F for the Fiscal Year Ended December 31, 2011 Filed on March 30, 2012 (the 2011 Form 20-F) (File No. 001-33853) Dear Ms. Collins and Ms. Veator: Staff * * *]
[China Housing & Land Development, Inc. 6 Youyu Dong Lu, Han Yuan 4 Lou Xi’an, Shaanxi Province, China 710054 September 21, 2012 VIA EDGAR Terence O’Brien Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E RE: China Housing & Land Development, Inc. Form 10-K for Fiscal Year Ended December 31, 2011 Filed March 30, 2012 Form 10-Q for]
[CNOOC Limited]
[China Housing & Land Development, Inc. 6 Youyu Dong Lu, Han Yuan 4 Lou Xi’an, Shaanxi Province, China 710054 September 21, 2012 VIA EDGAR Terence O’Brien Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E RE: China Housing & Land Development, Inc. Form 10-K for Fiscal Year Ended December 31, 2011 Filed March 30, 2012 Form 10-Q for]
[CNOOC Limited]
[CHINA MOBILE GAMES AND ENTERTAINMENT GROUP LIMITED INDEX TO CONSOLIDATED FINANCIAL STATEMENTS Use these links to rapidly review the document 1,574,741 China Mobile Games and Entertainment Group Limited Representing 22,046,374 Class A ordinary shares This prospectus is being furnished in connection with VODone Limited's, or VODone's, distribution, or this distribution, of 1,574,741 ADSs, representing 22,046,374 Class A ordinary shares, par]
[CHINA MOBILE GAMES AND ENTERTAINMENT GROUP LIMITED INDEX TO CONSOLIDATED FINANCIAL STATEMENTS Use these links to rapidly review the document 1,574,741 China Mobile Games and Entertainment Group Limited Representing 22,046,374 Class A ordinary shares This prospectus is being furnished in connection with VODone Limited's, or VODone's, distribution, or this distribution, of 1,574,741 ADSs, representing 22,046,374 Class A ordinary shares, par]
[DLA Piper LLP (US) 500 Eighth Street, NW www.dlapiper.com Richard Newcomb richard.newcomb@dlapiper.com T F September 20, 2012 Via Edgar and UPS Cecelia Blye, Chief Office of Global Security Risk Division of Corporation Finance Re: China Southern Airline Company Limited Dear Ms. Blye: This is in further reference to your letter of August 1, 2012, to Si Xian Min, Chairman, China]
