[NF ENERGY SAVINGS CORPORATION ROOM 3106, BLOCK C, 390 QINGNIAN AVENUE HEPING DISTRICT SHENYANG, P.R. CHINA 110002 July 8, 2013 Mr. John Cash Branch Chief Re: NF Energy Saving Corporation Form 10-K for the year ended December 31, 2012 Filed March 29, 2013 File No. 1-34890 Dear Mr. Cash: I am responding to the comments on behalf of NF Energy]
[China Finance Online Co. Limited’s 2013 Annual General Meeting as a publicly traded company was held in Beijing at 10:00 am (Beijing time) on June 28, 2013 Meeting address: 9th Floor of Tower C, Corporate Square, No. 35 Financial Street, Xicheng District, Beijing, 100033, China At this annual general meeting of shareholders (the “Meeting”) of China Finance Online Co. Limited] [TABLE OF CONTENTS EX-99.1 RESULTS OF 2013 ANNUAL GENERAL MEETING]
[China Finance Online Co. Limited’s 2013 Annual General Meeting as a publicly traded company was held in Beijing at 10:00 am (Beijing time) on June 28, 2013 Meeting address: 9th Floor of Tower C, Corporate Square, No. 35 Financial Street, Xicheng District, Beijing, 100033, China At this annual general meeting of shareholders (the “Meeting”) of China Finance Online Co. Limited] [TABLE OF CONTENTS EX-99.1 RESULTS OF 2013 ANNUAL GENERAL MEETING]
[July 1, 2013 100 F Street N.E. We have been furnished with a copy of the response to Item 4.01 of Form 8-K for the event that occurred on July 1, 2013, to be filed by our former client, Sorl Auto Parts, Inc. We agree with the statements made in response to that Item insofar as they relate to our] []
[July 1, 2013 100 F Street N.E. We have been furnished with a copy of the response to Item 4.01 of Form 8-K for the event that occurred on July 1, 2013, to be filed by our former client, Sorl Auto Parts, Inc. We agree with the statements made in response to that Item insofar as they relate to our] []
[ADVANCED SEMICONDUCTOR ENGINEERING, INC.]
[ADVANCED SEMICONDUCTOR ENGINEERING, INC.]
[China Housing & Land Development, Inc. 1008 Liuxue Road, Baqiao District Xi’an, Shaanxi Province China 710038 July 8, 2013 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, 2012 Filed March 30, 2012 File No. 1-34065 Dear Mr. O’Brien:]
[China Housing & Land Development, Inc. 1008 Liuxue Road, Baqiao District Xi’an, Shaanxi Province China 710038 July 8, 2013 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, 2012 Filed March 30, 2012 File No. 1-34065 Dear Mr. O’Brien:]
[Yanzhou Coal Mining Company Limited Date July 8, 2013 By]
