[Shanda Games Reports First Quarter 2014 Unaudited Results Hong Kong, China—June 17, 2014— (1) First Quarter Non-GAAP Financial Highlights Ÿ Net revenues were RMB992.1 million (US$161.3 million), down 3.6% QoQ and 9.6% YoY. Ÿ Gross profit was RMB782.0 million (US$127.1 million), down 1.0% QoQ and 6.5% YoY. Gross margin was 78.8%, compared with 76.7% in Q4 2013 and 76.2% in] []
[Shanda Games Reports First Quarter 2014 Unaudited Results Hong Kong, China—June 17, 2014— (1) First Quarter Non-GAAP Financial Highlights Ÿ Net revenues were RMB992.1 million (US$161.3 million), down 3.6% QoQ and 9.6% YoY. Ÿ Gross profit was RMB782.0 million (US$127.1 million), down 1.0% QoQ and 6.5% YoY. Gross margin was 78.8%, compared with 76.7% in Q4 2013 and 76.2% in] []
[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]
