[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.]
