[July 9, 2013 VIA EDGAR CORRESPONDENCE Mr. Jonathan Wiggins Staff Accountant Division of Corporation Finance 100 F Street, NE Re: Melco Crown Entertainment Limited Form 20-F for the Fiscal Year Ended December 31, 2012 Filed April 18, 2013 File No. 1-33178 Dear Mr. Wiggins: We refer to the Staffs letter of June 27, 2013 relating to the annual report on]
[July 9, 2013 VIA EDGAR CORRESPONDENCE Mr. Jonathan Wiggins Staff Accountant Division of Corporation Finance 100 F Street, NE Re: Melco Crown Entertainment Limited Form 20-F for the Fiscal Year Ended December 31, 2012 Filed April 18, 2013 File No. 1-33178 Dear Mr. Wiggins: We refer to the Staffs letter of June 27, 2013 relating to the annual report on]
[NF ENERGY SAVINGS CORPORATION ROOM 3106, BLOCK C, 390 QINGNIAN AVENUE HEPING DISTRICT SHENYANG, P.R. CHINA 110002 July 8, 2013 Mr. John Cash Branch Chief Re: NF Energy Saving Corporation Form 10-K for the year ended December 31, 2012 Filed March 29, 2013 File No. 1-34890 Dear Mr. Cash: I am responding to the comments on behalf of NF Energy]
[China Housing & Land Development, Inc. 1008 Liuxue Road, Baqiao District Xi’an, Shaanxi Province China 710038 July 8, 2013 VIA EDGAR Terence O’Brien Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. RE: China Housing & Land Development, Inc. Form 10-K for Fiscal Year Ended December 31, 2012 Filed March 30, 2012 File No. 1-34065 Dear Mr. O’Brien:]
[China Housing & Land Development, Inc. 1008 Liuxue Road, Baqiao District Xi’an, Shaanxi Province China 710038 July 8, 2013 VIA EDGAR Terence O’Brien Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. RE: China Housing & Land Development, Inc. Form 10-K for Fiscal Year Ended December 31, 2012 Filed March 30, 2012 File No. 1-34065 Dear Mr. O’Brien:]
[NF ENERGYVINGSRPORATION ROOM 3106, BLOCK C, 390 QINGNIAN AVENUE HEPING DISTRICT SHENYANG, P.R. CHINA 110002 July 8, 2013 Mr. Johnsh Branch Chief Re: NF Energyvingrporation Form 10-K for the year ended December 31, 2012 Filed March 29, 2013 File No. 1-34890 Dear Mr.sh: I am responding to themments on behalf of NF Energyvingrporation (thempany) sent]
[NF ENERGYVINGSRPORATION ROOM 3106, BLOCK C, 390 QINGNIAN AVENUE HEPING DISTRICT SHENYANG, P.R. CHINA 110002 July 8, 2013 Mr. Johnsh Branch Chief Re: NF Energyvingrporation Form 10-K for the year ended December 31, 2012 Filed March 29, 2013 File No. 1-34890 Dear Mr.sh: I am responding to themments on behalf of NF Energyvingrporation (thempany) sent]
[SKY-MOBI LIMITED 10/F, Building B, United Mansion No. 2 Zijinghua Road, Hangzhou Peoples Republic of China July 3, 2013 VIA EDGAR Mark P. Shuman, Legal Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: Company Sky-mobi Limited (the 2012 20-F Form 20-F for Fiscal Year Ended March 31, 2012 (the Filed June 29, 2012 File No.]
[SKY-MOBI LIMITED 10/F, Building B, United Mansion No. 2 Zijinghua Road, Hangzhou Peoples Republic of China July 3, 2013 VIA EDGAR Mark P. Shuman, Legal Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: Company Sky-mobi Limited (the 2012 20-F Form 20-F for Fiscal Year Ended March 31, 2012 (the Filed June 29, 2012 File No.]
[China Housing & Land Development, Inc. 1008 Liuxue Road, Baqiao District Xi’an, Shaanxi Province China 710038 June 28, 2013 Terence O’Brien Division of Corporation Finance 100 F Street, N.E Re: Special Counsel for China Housing & Land Development, Inc. Dear Mr. O’Brien: Thank you very much. Sincerely, Cangsang Huang Chief Financial Officer China Housing & Land Development, Inc. CORRESP 1]
