JKS [JinkoSolar] 20-F/A: (Original Filing)
[]
[] [] [Writer’s Direct Dial Emmet, Marvin & Martin, LLP Counsellors at Law _____ 120 Broadway New York, New York 10271 _____ (212) 238-3000 (212) 653-1760 _____ Fax: (212) 238-3100 Fax: (212) 653-1730 http://www.emmetmarvin.com 177 Madison Avenue Morristown, New Jersey 07960 (973) 538-5600 Fax: (973) 538-6448 May 23, 2013 The Bank of New York Mellon, as Depositary 101 Barclay Street New York,]
[Amendment No. 2 to Form F-1 REGISTRATION STATEMENT LightInTheBox Holding Co., Ltd. Cayman Islands 5961 Not Applicable Building 2, Area D, Floor 1-2, Diantong Times Square Law Debenture Corporate Services Inc. Copies to: Leiming Chen, Esq. David T. Zhang, Esq. Approximate date of commencement of proposed sale to the public: o o o o CALCULATION OF REGISTRATION FEE (1)(2) Title] [THE COMPANIES LAW (2012 REVISION) OF THE CAYMAN ISLANDS COMPANY LIMITED BY SHARES FOURTH AMENDED AND RESTATED MEMORANDUM AND ARTICLES OF ASSOCIATION OF LIGHTINTHEBOX HOLDING CO., LTD. (adopted by a Special Resolution passed on May 23, 2013 and effective conditional and immediately upon the completion of the initial public offering of the Companys American Depositary Shares representing its Ordinary Shares)] [TABLE OF CONTENTS ARTICLE 1. DEFINITIONS 2 SECTION 1.01 American Depositary Shares 2 SECTION 1.02 Commission 3 SECTION 1.03 Company 3 SECTION 1.04 Custodian 3 SECTION 1.05 Deliver; Surrender 3 SECTION 1.06 Deposit Agreement 4 SECTION 1.07 Depositary; Corporate Trust Office 4 SECTION 1.08 Deposited Securities 4 SECTION 1.09 Dollars 4 SECTION 1.10 DTC 4 SECTION 1.11 Foreign Registrar 4] [Our ref DLK/665661-000001/4654772v11 Direct tel +852 2971 3006 Email derrick.kan@maplesandcalder.com LightInTheBox Holding Co., Ltd. No. 7 Jiuxianqiao North Road Chaoyang District, Beijing 100020 Peoples Republic of China 23 May 2013 Dear Sirs LightInTheBox Holding Co., Ltd. Company Registration Statement Commission Offering ADSs New Selling Shareholders Sale Shares We have acted as Cayman Islands legal advisers to LightInTheBox Holding Co., Ltd.] [LightInTheBox Holding Co., Ltd. Growth in Revenue Attributed to Repeat Customers Year ended December 31, Three Months Ended March 31, 2008 2009 2010 2011 2012 2012 2013 (In thousands of $, except for percentages) Revenue Attributed to Repeat Customers(1) n/a(5) 4,008 8,751 20,886] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the use in this Registration Statement on Form F-1 of our report dated April 17, 2013 relating to the consolidated financial statements of LightInTheBox Holding Co., Ltd. and its subsidiaries, variable interest entities and variable interest entities subsidiaries and the financial statement schedule of LightInTheBox Holding Co., Ltd. for the] [LightInTheBox Holding Co., Ltd. Building 2, Area D, Floor 1-2, Diantong Times Square No. 7 Jiuxianqiao North Road Chaoyang District, Beijing 100020 Peoples Republic of China Ladies and Gentlemen: Sincerely yours, EX-23.6 7 a2215365zex-23_6.htm EX-23.6] [LightInTheBox Holding Co., Ltd. Building 2, Area D, Floor 1-2, Diantong Times Square No. 7 Jiuxianqiao North Road Chaoyang District, Beijing 100020 Peoples Republic of China Ladies and Gentlemen: Sincerely yours, EX-23.7 8 a2215365zex-23_7.htm EX-23.7]
[Amendment No. 2 to Form F-1 REGISTRATION STATEMENT LightInTheBox Holding Co., Ltd. Cayman Islands 5961 Not Applicable Building 2, Area D, Floor 1-2, Diantong Times Square Law Debenture Corporate Services Inc. Copies to: Leiming Chen, Esq. David T. Zhang, Esq. Approximate date of commencement of proposed sale to the public: o o o o CALCULATION OF REGISTRATION FEE (1)(2) Title] [THE COMPANIES LAW (2012 REVISION) OF THE CAYMAN ISLANDS COMPANY LIMITED BY SHARES FOURTH AMENDED AND RESTATED MEMORANDUM AND ARTICLES OF ASSOCIATION OF LIGHTINTHEBOX HOLDING CO., LTD. (adopted by a Special Resolution passed on May 23, 2013 and effective conditional and immediately upon the completion of the initial public offering of the Companys American Depositary Shares representing its Ordinary Shares)] [TABLE OF CONTENTS ARTICLE 1. DEFINITIONS 2 SECTION 1.01 American Depositary Shares 2 SECTION 1.02 Commission 3 SECTION 1.03 Company 3 SECTION 1.04 Custodian 3 SECTION 1.05 Deliver; Surrender 3 SECTION 1.06 Deposit Agreement 4 SECTION 1.07 Depositary; Corporate Trust Office 4 SECTION 1.08 Deposited Securities 4 SECTION 1.09 Dollars 4 SECTION 1.10 DTC 4 SECTION 1.11 Foreign Registrar 4] [Our ref DLK/665661-000001/4654772v11 Direct tel +852 2971 3006 Email derrick.kan@maplesandcalder.com LightInTheBox Holding Co., Ltd. No. 7 Jiuxianqiao North Road Chaoyang District, Beijing 100020 Peoples Republic of China 23 May 2013 Dear Sirs LightInTheBox Holding Co., Ltd. Company Registration Statement Commission Offering ADSs New Selling Shareholders Sale Shares We have acted as Cayman Islands legal advisers to LightInTheBox Holding Co., Ltd.] [LightInTheBox Holding Co., Ltd. Growth in Revenue Attributed to Repeat Customers Year ended December 31, Three Months Ended March 31, 2008 2009 2010 2011 2012 2012 2013 (In thousands of $, except for percentages) Revenue Attributed to Repeat Customers(1) n/a(5) 4,008 8,751 20,886] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the use in this Registration Statement on Form F-1 of our report dated April 17, 2013 relating to the consolidated financial statements of LightInTheBox Holding Co., Ltd. and its subsidiaries, variable interest entities and variable interest entities subsidiaries and the financial statement schedule of LightInTheBox Holding Co., Ltd. for the] [LightInTheBox Holding Co., Ltd. Building 2, Area D, Floor 1-2, Diantong Times Square No. 7 Jiuxianqiao North Road Chaoyang District, Beijing 100020 Peoples Republic of China Ladies and Gentlemen: Sincerely yours, EX-23.6 7 a2215365zex-23_6.htm EX-23.6] [LightInTheBox Holding Co., Ltd. Building 2, Area D, Floor 1-2, Diantong Times Square No. 7 Jiuxianqiao North Road Chaoyang District, Beijing 100020 Peoples Republic of China Ladies and Gentlemen: Sincerely yours, EX-23.7 8 a2215365zex-23_7.htm EX-23.7]
[Ever-Glory International Group, Inc. Ever-Glory Commercial Center 509 Chengxin Road, Jiangning Development Zone Nanjing, Jiangsu Province Peoples Republic of China VIA EDGAR May 23, 2013 Attention: Blaise A. Rhodes –Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Ever-Glory International Group, Inc. Item 4.02 Form 8-K/A Filed May 7, 2013 File No. 001-34124 A marked version of the]
[Ever-Glory International Group, Inc. Ever-Glory Commercial Center 509 Chengxin Road, Jiangning Development Zone Nanjing, Jiangsu Province Peoples Republic of China VIA EDGAR May 23, 2013 Attention: Blaise A. Rhodes –Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Ever-Glory International Group, Inc. Item 4.02 Form 8-K/A Filed May 7, 2013 File No. 001-34124 A marked version of the]
[May 23, 2013 Attention: Blaise A. Rhodes RE: Ever-Glory International Group, Inc. Item 4.02 Form 8K Filed April 18, 2013 File No. 001-34124 Very truly yours, GHP Horwath, P.C. EX-7.1 2 f8k041313ex7ia2_everglory.htm LETTE FROM GHP HORWATH, P.C.]