[TAL Education Group 12/F, Danling SOHO No. 6 Danling Street, Haidian District Beijing 100080 Peoples Republic of China August 1, 2013 VIA EDGAR Larry Spirgel, Assistant Director Carlos Pacho, Senior Assistant Chief Accountant Christine Adams, Senior Staff Accountant 100 F Street, N.E. With a copy to: Chris White Accounting Group Interpretations Office of the Chief Accountant 100F Street, NE:]
[TAL Education 12/F,nling SOHO No. 6nling Street, Haidian District Beijing 100080 Peoples Republic of China August 1, 2013 VIA EDGAR Larryirgel,sistant Directorrlos Pacho, Seniorsistant Chief Accountant Christineams, Senior Staff Accountant 100 F Street, N.E. With apy to: Chris White Accounting Interpretations]
[Registration No. 333-189186 AMENDMENT NO. 3 to FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 China Commercial Credit, Inc. Delaware 6199 45-4077653 (State or other jurisdiction of incorporation or organization) (Primary Standard Industrial Classification Code Number) (I.R.S. Employer Identification Number) No. 1688, Yunli Road, Tongli Wujiang, Jiangsu Province People’s Republic of China (86-0512) 6396-0022 (Address, including zip code,] [UNDERWRITING AGREEMENT between CHINA COMMERCIAL CREDIT, INC. and BURNHAM SECURITIES INC., as Representative of the Several Underwriters CHINA COMMERCIAL CREDIT, INC. UNDERWRITING AGREEMENT New York, New York [•], 2013 Burnham Securities Inc. Schedule 2 As Representative of the several Underwriters named on 1325 Avenue of the Americas, 26th Floor New York, NY 10019 Ladies and Gentlemen: CCC Subsidiaries Schedule 1-A] [● ● · For the Purchase of [ of CHINA COMMERCIAL CREDIT, INC. 1. Company Burnham ● dated [ ], 2013 Underwriting Agreement ● Holder ● ”), the date that is 180 days after the Effective Date Exercise Date , ● Expiration Date ● common stock of the Company, par value $0.001 per share Shares Section 6 . . ●] [ELLENOFF GROSSMAN & SCHOLE LLP ND 150 EAST 42 NEW YORK, NEW YORK 10017 TELEPHONE: (212) 370-1300 FACSIMILE: (212) 370-7889 www.egsllp.com July 31, 2013 To: China Commercial Credit, Inc. No. 1688, Yunli road, Tongli Wujiang, Jiangsu Province People’s Republic of China Re: Registration Statement on Form S-1 (File No. 333-189186) Ladies and Gentlemen: Registration Statement Company Act of Common Stock] [INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM’S CONSENT We consent to the inclusion in this Registration Statement of China Commercial Credit, Inc. on Form S-1 Amendment #3 File No. 333-189186 of our report dated April 22, 2013, with respect to our audits of the consolidated financial statements of China Commercial Credit, Inc. as of December 31, 2012 and 2011 and for the] [www.dachenglaw.com 3 12/15 100007 北京市东直门南大街 12/F-15/F, Guohua Plaza, 3 Dongzhimennan Avenue, Beijing 100007, China Tel: 8610-58137799 July 31, 2013 We are qualified lawyers of the People’s Republic of China (the “PRC”, for the purpose of this Opinion, excluding Hong Kong Special Administrative Region, Macao Special Administrative Region and Taiwan Province) and are qualified to issue this Legal Opinion (the “Opinion”)]
[Registration No. 333-189186 AMENDMENT NO. 3 to FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 China Commercial Credit, Inc. Delaware 6199 45-4077653 (State or other jurisdiction of incorporation or organization) (Primary Standard Industrial Classification Code Number) (I.R.S. Employer Identification Number) No. 1688, Yunli Road, Tongli Wujiang, Jiangsu Province People’s Republic of China (86-0512) 6396-0022 (Address, including zip code,] [UNDERWRITING AGREEMENT between CHINA COMMERCIAL CREDIT, INC. and BURNHAM SECURITIES INC., as Representative of the Several Underwriters CHINA COMMERCIAL CREDIT, INC. UNDERWRITING AGREEMENT New York, New York [•], 2013 Burnham Securities Inc. Schedule 2 As Representative of the several Underwriters named on 1325 Avenue of the Americas, 26th Floor New York, NY 10019 Ladies and Gentlemen: CCC Subsidiaries Schedule 1-A] [● ● · For the Purchase of [ of CHINA COMMERCIAL CREDIT, INC. 1. Company Burnham ● dated [ ], 2013 Underwriting Agreement ● Holder ● ”), the date that is 180 days after the Effective Date Exercise Date , ● Expiration Date ● common stock of the Company, par value $0.001 per share Shares Section 6 . . ●] [ELLENOFF GROSSMAN & SCHOLE LLP ND 150 EAST 42 NEW YORK, NEW YORK 10017 TELEPHONE: (212) 370-1300 FACSIMILE: (212) 370-7889 www.egsllp.com July 31, 2013 To: China Commercial Credit, Inc. No. 1688, Yunli road, Tongli Wujiang, Jiangsu Province People’s Republic of China Re: Registration Statement on Form S-1 (File No. 333-189186) Ladies and Gentlemen: Registration Statement Company Act of Common Stock] [INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM’S CONSENT We consent to the inclusion in this Registration Statement of China Commercial Credit, Inc. on Form S-1 Amendment #3 File No. 333-189186 of our report dated April 22, 2013, with respect to our audits of the consolidated financial statements of China Commercial Credit, Inc. as of December 31, 2012 and 2011 and for the] [www.dachenglaw.com 3 12/15 100007 北京市东直门南大街 12/F-15/F, Guohua Plaza, 3 Dongzhimennan Avenue, Beijing 100007, China Tel: 8610-58137799 July 31, 2013 We are qualified lawyers of the People’s Republic of China (the “PRC”, for the purpose of this Opinion, excluding Hong Kong Special Administrative Region, Macao Special Administrative Region and Taiwan Province) and are qualified to issue this Legal Opinion (the “Opinion”)]
[Ctrip Reports Second Quarter 2013 Financial Results Shanghai, China, July 31, 2013 - Ctrip.com International, Ltd. (Nasdaq: CTRP), a leading travel service provider of hotel accommodations, ticketing services, packaged tours and corporate travel management in China, today announced its unaudited financial results for the quarter ended June 30, 2013. Highlights for the Second Quarter of 2013 · Net revenues were]
[SINOCOKING COAL AND COKE CHEMICAL INDUSTRIESCOMMENCED PRODUCTION OF A CLEAN COKE PRODUCT Received Certificate of Achievement for Technological and Scientific Advancement in Coke Sintering New Technology to Improve Margins and Expand Client Base PINGDINGSHAN, China – August 1, 2013 - SinoCoking Coal and Coke Chemical Industries, Inc. (Nasdaq: SCOK) (the "Company" or "SinoCoking"), In June 2011, after evaluating conventional fuel] []
[Ctrip Reports Second Quarter 2013 Financial Results Shanghai, China, July 31, 2013 - Ctrip.com International, Ltd. (Nasdaq: CTRP), a leading travel service provider of hotel accommodations, ticketing services, packaged tours and corporate travel management in China, today announced its unaudited financial results for the quarter ended June 30, 2013. Highlights for the Second Quarter of 2013 · Net revenues were]
[SINOCOKING COAL AND COKE CHEMICAL INDUSTRIESCOMMENCED PRODUCTION OF A CLEAN COKE PRODUCT Received Certificate of Achievement for Technological and Scientific Advancement in Coke Sintering New Technology to Improve Margins and Expand Client Base PINGDINGSHAN, China – August 1, 2013 - SinoCoking Coal and Coke Chemical Industries, Inc. (Nasdaq: SCOK) (the "Company" or "SinoCoking"), In June 2011, after evaluating conventional fuel] []
[Item 1 Information Contained in this Form 6-K Report SEASPAN CORPORATION Sai W. Chu Chief Financial Officer (Principal Financial and Accounting Officer) SEASPAN CORPORATION REPORT ON FORM 6-K FOR THE QUARTER ENDED JUNE 30, 2013 PART I FINANCIAL INFORMATION 1 Item 1 Interim Consolidated Financial Statements (Unaudited) 1 Item 2 Managements Discussion and Analysis of Financial]
[Vimicro Announces Unaudited Second-Quarter 2013 Financial Results BEIJING, China July 30 , 2013 Vimicro International Corporation (NASDAQ: VIMC) (Vimicro or the Company), a leading image processing IC and surveillance solution provider, today announced unaudited financial results for the second quarter ended June 30, 2013 . Second-Quarter 2013 Results Net revenue in the second quarter of 2013 was $] [VIMICRO INTERNATIONAL CORPORATION 15/F Shining Tower Form 20-F x Form 40-F o o o VIMICRO INTERNATIONAL CORPORATION John Zhonghan Deng Chairman and Chief Executive Officer]
