[September 20, 2013 VIA EDGAR Eric McPhee Staff Accountant Division of Corporation Finance Re: China HGS Real Estate Inc. Form 10-K/A for the Fiscal Year Ended September 30, 2012 Filed December 28, 2012 File No. 001-34864 Dear Mr. McPhee, Note 2. Summary of Significant Accounting Policies, page 47 Real estate property development completed and under development, page 50 1. We]
[Sohu, Sogou and Tencent Jointly Announce Strategic Cooperation Beijing/Shenzhen, Sep 16th, 2013 - Sohu.com Inc. (Sohu, NASDAQ: SOHU), Sogou Inc. (Sogou) and Tencent Holdings Limited (Tencent, SEHK: 00700) jointly announced today the establishment of a strategic cooperation that will reinforce and strengthen Sogou as a leader in the large and fast-growing China market for search and internet services, particularly for] [Explanatory Note: Item 1.01. Entry into a Material Definitive Agreement. Sogou Subscription Agreement Tencent Sohu Search Photon Under an amended and restated memorandum of association adopted by Sogous shareholders effective September 16, 2013 in connection with the Subscription Agreement, the Sogou Series B Preferred Shares acquired by Tencent are entitled to customary dividend and liquidation preferences, anti-dilution protection, protective provisions,]
[Sohu, Sogou and Tencent Jointly Announce Strategic Cooperation Beijing/Shenzhen, Sep 16th, 2013 - Sohu.com Inc. (Sohu, NASDAQ: SOHU), Sogou Inc. (Sogou) and Tencent Holdings Limited (Tencent, SEHK: 00700) jointly announced today the establishment of a strategic cooperation that will reinforce and strengthen Sogou as a leader in the large and fast-growing China market for search and internet services, particularly for] [Explanatory Note: Item 1.01. Entry into a Material Definitive Agreement. Sogou Subscription Agreement Tencent Sohu Search Photon Under an amended and restated memorandum of association adopted by Sogous shareholders effective September 16, 2013 in connection with the Subscription Agreement, the Sogou Series B Preferred Shares acquired by Tencent are entitled to customary dividend and liquidation preferences, anti-dilution protection, protective provisions,]
