HSOL [Hanwha Q CELLS] CORRESP: July 15, 2015 VIA EDGAR Division of Corporation
[July 15, 2015 VIA EDGAR Division of Corporation Finance 100 F Street, NE Attention: Ms. Amanda Ravitz Assistant Director Mr. Tom Jones Special Counsel Mr. Dan Morris Special Counsel Re: Hanwha Q CELLS Co., Ltd. Registration Statement on Form F-3 File No. 333-203726 Ladies and Gentlemen: Sincerely, Hanwha Q CELLS Co., Ltd. Jung Pyo]