[July 31, 2013 VIA EMAIL AND MAIL Michael R. Clampitt, Senior Attorney Division of Corporation Finance 100 F Street, N.E. Re: China Commercial Credit, Inc. Registration Statement on Form S-1 Submitted June 7, 2013 File No. 333-189186 Dear Mr. Clampitt: “Company” “we” “our” “us” “CCC” “Staff” “SEC” “Amendment No. 2” “Amendment No. 3” China Commercial Credit, Inc. (the Form S-1/A,]
[CALCULATION OF REGISTRATION FEE Title of Each Class of Securities to be Registered (1) (2) Proposed Maximum Amount Of Class B Ordinary shares, par value US$0.001 per share (3) US$ US$ (1) (2) (3) American depositary shares issuable upon deposit of the Class B ordinary shares registered hereby have been registered under a separate registration statement on Form F-6 filed] [EXECUTION VERSION QUNAR CAYMAN ISLANDS LIMITED AMENDED AND RESTATED INVESTORS RIGHTS AGREEMENT among QUNAR CAYMAN ISLANDS LIMITED BAIDU HOLDINGS LIMITED and OTHER SHAREHOLDERS PARTY HERETO dated as of July 20, 2011 TABLE OF CONTENTS Page 1. Registration Rights 1 1.1 Definitions 1 1.2 Request for Registration 3 1.3 Company Registration 5 1.4 Form S-3 or F-3 Registration] [UNAR AYMAN SLANDS IMITED Q MENDED AND ESTATED HARE LAN A DOPTED ON OVEMBER A MENDED ON ULY A MENDED ON UNE A MENDED ON ECEMBER A MENDED ON UGUST A TABLE OF CONTENTS Page SECTION 1. Establishment And Purpose 1 SECTION 2. Administration 1 (a)] [Place of Incorporation Subsidiaries Queens Road Investment Management Limited Hong Kong Beijing Qunar Software Technology Company Limited Peoples Republic of China Shanghai Qianlima Network Technology Co. Ltd. Peoples Republic of China Variable Interest Entity Beijing Qu Na Information Technology Company Limited Peoples Republic of China Subsidiaries of Variable Interest Entity Tianjin YTB Technology Co., Ltd. Peoples Republic of China Beijing]
[July 31, 2013 VIA EMAIL AND MAIL Michael R. Clampitt, Senior Attorney Division of Corporation Finance 100 F Street, N.E. Re: China Commercial Credit, Inc. Registration Statement on Form S-1 Submitted June 7, 2013 File No. 333-189186 Dear Mr. Clampitt: “Company” “we” “our” “us” “CCC” “Staff” “SEC” “Amendment No. 2” “Amendment No. 3” China Commercial Credit, Inc. (the Form S-1/A,]
[News Release Contact: Siliconware Precision Industries Co., Ltd. No.45, Jieh Show Rd. Hsinchu Science Park, Hsinchu Taiwan, 30056 www.spil.com.tw Janet Chen, IR Director janet@spil.com.tw +886-3-5795678#3675 Byron Chiang, Spokesperson byronc@spil.com.tw +886-3-5795678#3671 Siliconware Precision Industries Reports a 27.4% Quarter-over-Quarter growth in Revenues Resulting in Earnings per Share of NT$ 0.56 or Earnings per ADS of US$ 0.09 for Second Quarter 2013 Siliconware]
[CALCULATION OF REGISTRATION FEE (1) Titleof Each Class of Securities to be (3)(4) Proposed Maximumgregate (4) Amount of (2) Ordinary shares, par value US$0.00002 per share Preferred shares Debt securities Total US$ 200,000,000 US$ 27,280 (1) (2) American depositary shares issuable upon deposit of the ordinary shares registered hereby have been or will be registered] [JinkoSolar INDENTUREted of [] [] TABLE OFNTENTS Page Article DEFINITIONS ANDORPORATION BY REFERENCE Section 1.1 Definitions. 1 Section 1.2 Other Definitions. 4 Section 1.3orporation by Reference of Trust Indenture Act. 5 Section 1.4 Rules ofnstruction. 5 Article THE SECURITIES Section 2.1 Issuable in Series.] [Our ref: JJH/660391-000001/6262239v2 JINKOSOLAR 1 Jingke Road Shangrao Economic Development Zone Jiangxi Province, 334100 Peoples Republic of China 31 July 2013 Dear Sirs JINKOSOLARmpany Registration Statementmmission Act Prospectus SharesSs We actyman Islandsunsel for Jinkosolar (the "] [July 31, 2013 JinkoSolar 1 Jingke Road Shangrao Economic Development Zone Jiangxi Province, 334100 People's Republic of China JinkoSolar Registration Statement on Form F-3 Ladies and Gentlemen: In thatnnection, we have reviewed the following: (a) The Registration Statement. (b) The Prospectus. (c) The Form of Indenture.] [JinkoSolarInc. RatioofEarningsto Fixed Charges YearendedDecember31, 2008 2009 2010 2011 2012 (InthousandsofRMB,exceptpercentage)mputation of Earnings:ome (loss) beforeome taxes and non-controlling interest 220,119 84,068 1,028,004 354,399 (1,552,717 ) Fixed charges 7,181 32,618 70,426 206,160 251,549 Amortization ofpitalized interest - 1 94 205 480 Non-controlling interest in pre-tax loss (income) of subsidiaries that have noturred fixed charges] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We herebynsent to theorporation by reference in this Registration Statement on FormF-3 of our reportted April 30, 2013 relating to the financial statements, which appears in JinkoSolar 's Annual Report on Form 20-F for the year ended December31, 2012. Wesonsent to the reference to us under the heading] [JinkoSolar 1 Jingke Road Dear Sirs, Yours faithfully,Hui Lawyers v351095_ex23-4.htm 7 EX-23.4]
[China Sunergy Regains Compliance With NASDAQ Market Value Rule Nanjing, China — Wednesday, July 31, 2013 - China Sunergy Co., Ltd. (NASDAQ: CSUN) (“China Sunergy” or “the Company”) today announced that it has received a letter dated July 30, 2013 (the “Letter”) from NASDAQ Stock Market LLC (“NASDAQ”) notifying the Company that it has regained compliance with the alternative continued]
[Item 1. Press release entitled, “AU Optronics Corp. Reports 2Q2013 Financial Results” dated July 31, 2013.]
[CALCULATION OF REGISTRATION FEE (1) Titleof Each Class of Securities to be (3)(4) Proposed Maximumgregate (4) Amount of (2) Ordinary shares, par value US$0.00002 per share Preferred shares Debt securities Total US$ 200,000,000 US$ 27,280 (1) (2) American depositary shares issuable upon deposit of the ordinary shares registered hereby have been or will be registered] [JinkoSolar INDENTUREted of [] [] TABLE OFNTENTS Page Article DEFINITIONS ANDORPORATION BY REFERENCE Section 1.1 Definitions. 1 Section 1.2 Other Definitions. 4 Section 1.3orporation by Reference of Trust Indenture Act. 5 Section 1.4 Rules ofnstruction. 5 Article THE SECURITIES Section 2.1 Issuable in Series.] [Our ref: JJH/660391-000001/6262239v2 JINKOSOLAR 1 Jingke Road Shangrao Economic Development Zone Jiangxi Province, 334100 Peoples Republic of China 31 July 2013 Dear Sirs JINKOSOLARmpany Registration Statementmmission Act Prospectus SharesSs We actyman Islandsunsel for Jinkosolar (the "] [July 31, 2013 JinkoSolar 1 Jingke Road Shangrao Economic Development Zone Jiangxi Province, 334100 People's Republic of China JinkoSolar Registration Statement on Form F-3 Ladies and Gentlemen: In thatnnection, we have reviewed the following: (a) The Registration Statement. (b) The Prospectus. (c) The Form of Indenture.] [JinkoSolarInc. RatioofEarningsto Fixed Charges YearendedDecember31, 2008 2009 2010 2011 2012 (InthousandsofRMB,exceptpercentage)mputation of Earnings:ome (loss) beforeome taxes and non-controlling interest 220,119 84,068 1,028,004 354,399 (1,552,717 ) Fixed charges 7,181 32,618 70,426 206,160 251,549 Amortization ofpitalized interest - 1 94 205 480 Non-controlling interest in pre-tax loss (income) of subsidiaries that have noturred fixed charges] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We herebynsent to theorporation by reference in this Registration Statement on FormF-3 of our reportted April 30, 2013 relating to the financial statements, which appears in JinkoSolar 's Annual Report on Form 20-F for the year ended December31, 2012. Wesonsent to the reference to us under the heading] [JinkoSolar 1 Jingke Road Dear Sirs, Yours faithfully,Hui Lawyers v351095_ex23-4.htm 7 EX-23.4]
[China Sunergy Regains Compliance With NASDAQ Market Value Rule Nanjing, China — Wednesday, July 31, 2013 - China Sunergy Co., Ltd. (NASDAQ: CSUN) (“China Sunergy” or “the Company”) today announced that it has received a letter dated July 30, 2013 (the “Letter”) from NASDAQ Stock Market LLC (“NASDAQ”) notifying the Company that it has regained compliance with the alternative continued]
[Item 1. Press release entitled, “AU Optronics Corp. Reports 2Q2013 Financial Results” dated July 31, 2013.]
