[October 1, 2012 VIA EDGAR AND E-MAIL Stephen Krikorian, Accounting Branch Chief Re: Qihoo 360 Technology Co. Ltd. Form 20-F for the fiscal year ended December 31, 2011 Filed April 19, 2012 File No. 001-35109 Dear Mr. Krikorian and Mr. Rohn: This letter sets forth our responses to the comments contained in the letter dated September 17, 2012 from the]
[October 1, 2012 VIA EDGAR AND E-MAIL Stephen Krikorian, Accounting Branch Chief Re: Qihoo 360 Technology Co. Ltd. Form 20-F for the fiscal year ended December 31, 2011 Filed April 19, 2012 File No. 001-35109 Dear Mr. Krikorian and Mr. Rohn: This letter sets forth our responses to the comments contained in the letter dated September 17, 2012 from the]
[September 29, 2012 Mr. Jim B. Rosenberg Senior Assistant Chief Accountant Division of Corporation Finance Dear Sirs, Re: China Life Insurance Company Limited Form 20-F for the Year Ended December 31, 2011 File No. 001-31914 Company We refer to your letter dated September 28, 2012 addressed to China Life Insurance Company Limited (the Please be advised that the Company will]
[September 29, 2012 Mr. Jim B. Rosenberg Senior Assistant Chief Accountant Division of Corporation Finance Dear Sirs, Re: China Life Insurance Company Limited Form 20-F for the Year Ended December 31, 2011 File No. 001-31914 Company We refer to your letter dated September 28, 2012 addressed to China Life Insurance Company Limited (the Please be advised that the Company will]
