[DLA Piper LLP (US) T F June 18, 2014 VIA EMAIL AND EDGAR Ann Nguyen Parker Branch Chief Division of Corporation Finance 100 F Street, NE Re: Orient Paper, Inc. Dear Ms. Parker: Company we Staff Commission Registration Statement Comment Letter Amendment No. 1 This letter is submitted on behalf of Orient Paper, Inc. (the “ For reference purposes, the]
[AMENDMENT NO. 1 FORM S-3 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 ORIENT PAPER, INC. Nevada (State or other jurisdiction of incorporation or organization) 20-4158835 (I.R.S. Employer Identification Number) Science Park, Juli Road CSC Services of Nevada, Inc. 1-800-927-9801 (Name, address, including zip code, and telephone number, including area code, of agent for service) Copy to: Jack I. Kantrowitz] [June 18, 2014 Orient Paper, Inc. Science Park, Juli Road Ladies and Gentlemen: Company Registration Statement Commission Act Shares Common Stock Debt Securities Indenture Units Securities Unit Agreement We have acted as special Nevada counsel to Orient Paper, Inc., a Nevada corporation (the “ In our capacity as such counsel, we are familiar with the proceedings taken and proposed to] [June 18, 2014 Orient Paper, Inc. Science Park, Juli Road, Xushui County, Baoding City Hebei Province, The People’s Republic of China 072550 Ladies and Gentlemen: Based upon the foregoing, and upon such other investigation as we have deemed necessary and subject to the qualifications set forth below, we are of the opinion that: Very truly yours, DLA Piper LLP (US)] [Consent of Independent Registered Public Accounting Firm Orient Paper, Inc. We hereby consent to the incorporation by reference in the Prospectus constituting a part of this Registration Statement on Form S-3/A of our reports dated March 25, 2014, relating to the consolidated financial statements of Orient Paper, Inc. appearing in the Company’s Annual Report on Form 10-K for the year]
[AMENDMENT NO. 1 FORM S-3 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 ORIENT PAPER, INC. Nevada (State or other jurisdiction of incorporation or organization) 20-4158835 (I.R.S. Employer Identification Number) Science Park, Juli Road CSC Services of Nevada, Inc. 1-800-927-9801 (Name, address, including zip code, and telephone number, including area code, of agent for service) Copy to: Jack I. Kantrowitz] [June 18, 2014 Orient Paper, Inc. Science Park, Juli Road Ladies and Gentlemen: Company Registration Statement Commission Act Shares Common Stock Debt Securities Indenture Units Securities Unit Agreement We have acted as special Nevada counsel to Orient Paper, Inc., a Nevada corporation (the “ In our capacity as such counsel, we are familiar with the proceedings taken and proposed to] [June 18, 2014 Orient Paper, Inc. Science Park, Juli Road, Xushui County, Baoding City Hebei Province, The People’s Republic of China 072550 Ladies and Gentlemen: Based upon the foregoing, and upon such other investigation as we have deemed necessary and subject to the qualifications set forth below, we are of the opinion that: Very truly yours, DLA Piper LLP (US)] [Consent of Independent Registered Public Accounting Firm Orient Paper, Inc. We hereby consent to the incorporation by reference in the Prospectus constituting a part of this Registration Statement on Form S-3/A of our reports dated March 25, 2014, relating to the consolidated financial statements of Orient Paper, Inc. appearing in the Company’s Annual Report on Form 10-K for the year]
[* The remainder of this cover page shall be filled out for a reporting person's initial filing on this form with respect to the subject class of securities, and for any subsequent amendment containing information which would alter the disclosures provided in a prior cover page. The information required in the remainder of this cover page shall not be deemed]
[Yingli Green Energy Reports First Quarter 2014 Results Company Reiterates its 2014 Full Year PV Module Shipment Guidance of 4.0GW to 4.2GW Gross Margin for sales of PV module was 16.8% in the first quarter of 2014 BAODING, China, June 17, 2014 Yingli Green Energy Holding Company Limited (NYSE: YGE) (Yingli Green Energy or the Company), the worlds largest vertically] [FORM 6-K YINGLI GREEN ENERGY HOLDING COMPANY No. 3399 North Chaoyang Avenue Baoding 071051 Peoples Republic of China Form 20-F x Form 40-F o o o Yes o No x N/A YINGLI GREEN ENERGY HOLDING COMPANY LIMITED FORM 6-K Yingli Green Energy Holding Company Limited is furnishing under the cover of Form 6-K: EX-99.1 Press release dated June 17, 2014]
[Yingli Green Energy Reports First Quarter 2014 Results Company Reiterates its 2014 Full Year PV Module Shipment Guidance of 4.0GW to 4.2GW Gross Margin for sales of PV module was 16.8% in the first quarter of 2014 BAODING, China, June 17, 2014 Yingli Green Energy Holding Company Limited (NYSE: YGE) (Yingli Green Energy or the Company), the worlds largest vertically] [FORM 6-K YINGLI GREEN ENERGY HOLDING COMPANY No. 3399 North Chaoyang Avenue Baoding 071051 Peoples Republic of China Form 20-F x Form 40-F o o o Yes o No x N/A YINGLI GREEN ENERGY HOLDING COMPANY LIMITED FORM 6-K Yingli Green Energy Holding Company Limited is furnishing under the cover of Form 6-K: EX-99.1 Press release dated June 17, 2014]
[China Cord Blood Corporation Reports Financial Results for the Fourth Quarter and Full Year of Fiscal 2014 4Q14 Added 17,136 New Subscribers 4Q14 Revenue Increased to RMB151.9 Million 4Q14 Gross Profit Up 17.4% YOY to RMB124.6 Million Conference Call to be Held on June 19, 2014 at 8:00 a.m. ET HONG KONG, China, June 18, 2014 China Cord Blood] [FORM 6-K For the month of June 2014 CHINA CORD BLOOD CORPORATION 48 th Floor, Bank of China Tower Form 20-F x Form 40-F o o o Yes o No x EXPLANATORY NOTE Report on Report on Form 6-K are subject to risks, uncertainties and assumptions about the Companys businesses and business environments. These statements reflect the Companys current views]
[China Cord Blood Corporation Reports Financial Results for the Fourth Quarter and Full Year of Fiscal 2014 4Q14 Added 17,136 New Subscribers 4Q14 Revenue Increased to RMB151.9 Million 4Q14 Gross Profit Up 17.4% YOY to RMB124.6 Million Conference Call to be Held on June 19, 2014 at 8:00 a.m. ET HONG KONG, China, June 18, 2014 China Cord Blood] [FORM 6-K For the month of June 2014 CHINA CORD BLOOD CORPORATION 48 th Floor, Bank of China Tower Form 20-F x Form 40-F o o o Yes o No x EXPLANATORY NOTE Report on Report on Form 6-K are subject to risks, uncertainties and assumptions about the Companys businesses and business environments. These statements reflect the Companys current views]
