[IMPSON HACHER ARTLETT S OWER ICBC T TH LOOR F ARDEN OAD 3 G ONG ONG H (852) 2514-7600 ACSIMILE F IRECT IAL UMBER D AIL DDRESS E-M +852-2514-7630 lchen@stblaw.com October 24, 2012 VIA EDGAR Ms. Kristin Lochhead Mr. Gary Todd Mr. Brian Cascio Mr. Louis Rambo Mr. Timothy Buchmiller Division of Corporation Finance 100 F Street, N.E. Re: China]
[IMPSON HACHER ARTLETT S OWER ICBC T TH LOOR F ARDEN OAD 3 G ONG ONG H (852) 2514-7600 ACSIMILE F IRECT IAL UMBER D AIL DDRESS E-M +852-2514-7630 lchen@stblaw.com October 24, 2012 VIA EDGAR Ms. Kristin Lochhead Mr. Gary Todd Mr. Brian Cascio Mr. Louis Rambo Mr. Timothy Buchmiller Division of Corporation Finance 100 F Street, N.E. Re: China]
[CNOOC Limited]
[CNOOC Limited]
[CNOOC Limited]
[RECON TECHNOLOGY, LTD Cayman Islands Not Applicable (State or other jurisdiction of incorporation or organization) (I.R.S. employer identification number) 1902 Building C, King Long International Mansion 9 Fulin Road, Beijing 100107 People’s Republic of China +86 (10) 8494 5799 Securities registered under Section 12(b) of the Exchange Act: Ordinary Shares, $0.0185 par value per share NASDAQ Capital Market Title of]
[RECON TECHNOLOGY, LTD Cayman Islands Not Applicable (State or other jurisdiction of incorporation or organization) (I.R.S. employer identification number) 1902 Building C, King Long International Mansion 9 Fulin Road, Beijing 100107 People’s Republic of China +86 (10) 8494 5799 Securities registered under Section 12(b) of the Exchange Act: Ordinary Shares, $0.0185 par value per share NASDAQ Capital Market Title of]
[Taiwan Semiconductor Manufacturing Company Ltd. By Lora Ho Senior Vice President & Chief Financial Officer]
[Taiwan Semiconductor Manufacturing Company Ltd. By Lora Ho Senior Vice President & Chief Financial Officer]
[Item 1. AU Optronics Corp.]
