[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]
[TABLE OF CONTENTS Page 1 Prospectus Summary 2 Risk Factors 3 Business 14 Use of Proceeds 36 Selling Security Holders 37 Plan of Distribution 61 Legal Matters 62 Experts 62 Description of Property 62 Management’s Discussion and Analysis of Financial Condition and Results of Operations 64 Legal Proceedings 75 Management 75 Executive Compensation 78 Security Ownership of Certain Beneficial Holders]
[CNOOC Limited]
[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]
