[February 28, 2014 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 January 15, 2014 File No. 333-193360 Dear Mr. Clampitt: Registration Statement on Form S-1 General 1. Cover Page 2. 3. We note your disclosure on page three that as]
[Xinyuan Real Estate Co., Ltd. Announces Fourth Quarter and full year 2013 Financial Results -- 4Q13 Contract Sales Exceeds Mid-Point of Previous Guidance by 19.8%-- --4Q13 Revenue Exceeds Mid-Point of Previous Guidance by 11.2%-- BEIJING, Feb. 28, 2014 /PRNewswire/ Highlights for the Fourth Quarter 2013 · Total fourth quarter revenues were US$289.2 million, a 20.1% increase from US$240.7 million recorded] []
[February 28, 2014 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 January 15, 2014 File No. 333-193360 Dear Mr. Clampitt: Registration Statement on Form S-1 General 1. Cover Page 2. 3. We note your disclosure on page three that as]
[Xinyuan Real Estate Co., Ltd. Announces Fourth Quarter and full year 2013 Financial Results -- 4Q13 Contract Sales Exceeds Mid-Point of Previous Guidance by 19.8%-- --4Q13 Revenue Exceeds Mid-Point of Previous Guidance by 11.2%-- BEIJING, Feb. 28, 2014 /PRNewswire/ Highlights for the Fourth Quarter 2013 · Total fourth quarter revenues were US$289.2 million, a 20.1% increase from US$240.7 million recorded] []
[Registration No. 333-193360 Amendment No. 1 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,] [（ ） Pride Financing Leasing Business License Register number: 320584400019792 （ ） Address: Wujiang Economic and Technological Development Zone, yunli road,#1688 The legal representative: Huichun Qin Register capital: $50,000,000 Paid-in capital: $0 Company type: Limited Liability Company Business scope: financing leasing, leasing business, purchase of leased properties from domestic or overseas, disposal and maintenance of lease properties, consulting services related] [The Measures for the Administration of Foreign Investment in Leasing Industry Order of the Ministry of Commerce [2005] No. 5 The Measures for the Administration of Foreign Investment in Leasing Industry were deliberated and adopted at the 1st executive meeting of the Ministry of Commerce on January 21, 2005. They shall go into effect as of March 5, 2005. Minister]
[Registration No. 333-193360 Amendment No. 1 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,] [（ ） Pride Financing Leasing Business License Register number: 320584400019792 （ ） Address: Wujiang Economic and Technological Development Zone, yunli road,#1688 The legal representative: Huichun Qin Register capital: $50,000,000 Paid-in capital: $0 Company type: Limited Liability Company Business scope: financing leasing, leasing business, purchase of leased properties from domestic or overseas, disposal and maintenance of lease properties, consulting services related] [The Measures for the Administration of Foreign Investment in Leasing Industry Order of the Ministry of Commerce [2005] No. 5 The Measures for the Administration of Foreign Investment in Leasing Industry were deliberated and adopted at the 1st executive meeting of the Ministry of Commerce on January 21, 2005. They shall go into effect as of March 5, 2005. Minister]
[Loan Note Party A (Borrower): LIN Shuipan Party B (Lender): ZHUANG Weixin 1. Party B agrees to lend to Party A US$10 million in cash, and has delivered the same amount to Party A within 20 days upon execution of this Loan Note. 2. Term of the Loan: From February 25, 2014 to September 30, 2015. 3. Loan Interest: 8.5%] [Loan Note Party A (Borrower): LIN Shuipan Party B (Lender): CHEN Guomin 1. Party B agrees to lend to Party A US$10 million in cash, and has delivered the same amount to Party A within 20 days upon execution of this Loan Note. 2. Term of the Loan: From February 25, 2014 to September 30, 2015. 3. Loan Interest: 8.5%] []
[SUBJECT TO COMPLETION, DATED FEBRUARY 28, 2014 PRELIMINARY PROSPECTUS 4,000,000 American Depositary Shares China Distance Education Holdings Limited Representing 16,000,000 Ordinary Shares We are offering 1,500,000 American depositary shares, or ADSs, and the selling shareholders identified in this prospectus are offering an additional 2,500,000 ADSs. Each ADS represents four ordinary shares, par value US$0.0001 per ordinary share. We will not] [Consent Of Independent Registered Public Accounting Firm We consent to the incorporation by reference in Amendment No. 1 to the Registration Statement on Form F-3 (No. 333-194058) of our reports dated December 27, 2013, relating to the consolidated financial statements of China Distance Education Holdings Limited, its subsidiaries, its variable interest entity and the subsidiaries of its variable interest entity]
[Loan Note Party A (Borrower): LIN Shuipan Party B (Lender): ZHUANG Weixin 1. Party B agrees to lend to Party A US$10 million in cash, and has delivered the same amount to Party A within 20 days upon execution of this Loan Note. 2. Term of the Loan: From February 25, 2014 to September 30, 2015. 3. Loan Interest: 8.5%] [Loan Note Party A (Borrower): LIN Shuipan Party B (Lender): CHEN Guomin 1. Party B agrees to lend to Party A US$10 million in cash, and has delivered the same amount to Party A within 20 days upon execution of this Loan Note. 2. Term of the Loan: From February 25, 2014 to September 30, 2015. 3. Loan Interest: 8.5%] []
[SUBJECT TO COMPLETION, DATED FEBRUARY 28, 2014 PRELIMINARY PROSPECTUS 4,000,000 American Depositary Shares China Distance Education Holdings Limited Representing 16,000,000 Ordinary Shares We are offering 1,500,000 American depositary shares, or ADSs, and the selling shareholders identified in this prospectus are offering an additional 2,500,000 ADSs. Each ADS represents four ordinary shares, par value US$0.0001 per ordinary share. We will not] [Consent Of Independent Registered Public Accounting Firm We consent to the incorporation by reference in Amendment No. 1 to the Registration Statement on Form F-3 (No. 333-194058) of our reports dated December 27, 2013, relating to the consolidated financial statements of China Distance Education Holdings Limited, its subsidiaries, its variable interest entity and the subsidiaries of its variable interest entity]
