[December 5, 2013 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Mark P. Shuman, Branch Chief - Legal Re: Changyou.com Limited Form 20-F for the Fiscal Year Ended December 31, 2012 Filed on February 28, 2013 File No. 001-34271 Dear Mr. Shuman: Changyous responses to the Comment Letter are set forth below. The comments are numbered so]
[December 5, 2013 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Mark P. Shuman, Branch Chief - Legal Re: Changyou.com Limited Form 20-F for the Fiscal Year Ended December 31, 2012 Filed on February 28, 2013 File No. 001-34271 Dear Mr. Shuman: Changyous responses to the Comment Letter are set forth below. The comments are numbered so]
[December 5, 2013 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Mark P. Shuman, Esq., Branch Chief - Legal Re: Changyou.com Limited Form 20-F for the Fiscal Year Ended December 31, 2012 Filed on February 28, 2013 File No. 001-34271 Dear Mr. Shuman: Changyou is responsible for the adequacy and accuracy of the disclosures in the]
[December 5, 2013 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Mark P. Shuman, Esq., Branch Chief - Legal Re: Changyou.com Limited Form 20-F for the Fiscal Year Ended December 31, 2012 Filed on February 28, 2013 File No. 001-34271 Dear Mr. Shuman: Changyou is responsible for the adequacy and accuracy of the disclosures in the]
[December5, 2013 VIA EDGAR Division ofrporation Finance 100 F Street, N.E. Attn:Mark P. Shuman, Branch Chief - Legal Re: Changyou.com Limited Form 20-F for the Fiscal Year Ended December 31, 2012 Filed on February 28, 2013 File No. 001-34271 Dear Mr.Shuman: Changyous responses to themment Letter are set forth below. Themments are numbered so torrespond]
[Consent of Haiwen & Partners 99.1 Consent of Haiwen & Partners CHANGYOU.COM LIMITED Alex Ho, Chief Financial Officer Description 99.1 Consent of Haiwen & Partners December 5, 2013 Changyou.com Limited East Tower, JingYan Building No. 29 Shijingshan Road, Shijingshan District Beijing 100043 Peoples Republic of China Consent of Haiwen & Partners Subject: Company]
[Consent of Haiwen & Partners 99.1 Consent of Haiwen & Partners CHANGYOU.COM LIMITED Alex Ho, Chief Financial Officer Description 99.1 Consent of Haiwen & Partners December 5, 2013 Changyou.com Limited East Tower, JingYan Building No. 29 Shijingshan Road, Shijingshan District Beijing 100043 Peoples Republic of China Consent of Haiwen & Partners Subject: Company]
[December5, 2013 VIA EDGAR Division ofrporation Finance 100 F Street, N.E. Attn:Mark P. Shuman, Branch Chief - Legal Re: Changyou.com Limited Form 20-F for the Fiscal Year Ended December 31, 2012 Filed on February 28, 2013 File No. 001-34271 Dear Mr.Shuman: Changyous responses to themment Letter are set forth below. Themments are numbered so torrespond]
[SCHEDULE 14A (RULE 14a-101) INFORMATION REQUIRED IN PROXY STATEMENT SCHEDULE 14A INFORMATION [X] [ ] Check the appropriate box: [ ] Preliminary Proxy Statement [ ] [X] Definitive Proxy Statement [ ] Definitive Additional Materials [ ] AMERICAN LORAIN CORPORATION N/A Payment of Filing Fee (Check the appropriate box): [X] No fee required. [ ] Fee computed on table below]
[INDEX TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS Unaudited Consolidated Balance Sheets as of December 31, 2012 and June 30, 20 13 F- 2 Unaudited Consolidated Income Statements for the six months e nded June 3 0, 201 2 and 2013 F- 4 Unaudited Consolidated Statements of Comprehensive Income (Loss) for the six months ended June 3 0, 201 2 and 2013] [SELECTED CONSOLIDATED FINANCIAL DATA OF RENESOLA (THE COMPANY) For the Six Months Ended June 30 2012 2013 (in thousands, except number of shares, per share Unaudited Consolidated Income Statements Net revenues $ 444,523 $ 661,527 Cost of revenues (453,274 ) (639,692 ) Gross (loss) profit] [FORM 6-K RENESOLA LTD No. 8 Baoqun Road, YaoZhuang Form 20-F x Form 40-F o o o Incorporation by Reference 2 RENESOLA LTD]
