[June 26, 2013 Ms. Tia L. Jenkins Senior Assistant Chief Accountant Office of Beverages, Apparel and Mining Division of Corporation Finance Re: China New Borun Corporation Form 20-F for Fiscal Year Ended December 31, 2012 Filed April 24, 2013 Correspondence submitted May 14, 2013 File No. 001-34754 Dear Ms. Jenkins: I refer to your letter dated June 14, 2013, relating]
[June 26, 2013 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 June 7, 2013 File No. 333-189186 Dear Mr. Clampitt: “Company” “we” “our” “us” “CCC” “Staff” “SEC” “Form S-1” “Amendment No. 1” China Commercial Credit, Inc. (the Form S-1 General]
[18th Floor, One Exchange Square 8 Connaught Place, Central Hong Kong Tel: +852.2912.2500 Fax: +852.2912.2600 www.lw.com FIRM / AFFILIATE OFFICES June 25, 2013 VIA EDGAR CORRESPONDENCE Mr. Jonathan Wiggins Staff Accountant Division of Corporation Finance 100 F Street, NE Abu Dhabi Barcelona Beijing Boston Brussels Chicago Doha Dubai Düsseldorf Frankfurt Hamburg Hong Kong Houston London Los Angeles Madrid Milan Moscow]
[TAL Education Group 18/F, Hesheng Building 32 Zhongguancun Avenue, Haidian District Beijing 100080 Peoples Republic of China June 24, 2013 VIA EDGAR Chris White Accounting Group Interpretations Office of the Chief Accountant 100F Street, NE: Mail Stop 6028 With a copy to: Larry Spirgel, Assistant Director Carlos Pacho, Senior Assistant Chief Accountant Christine Adams, Senior Staff Accountant 100 F]
[TAL Education Group 18/F, Hesheng Building 32 Zhongguancun Avenue, Haidian District Beijing 100080 Peoples Republic of China June 24, 2013 VIA EDGAR Chris White Accounting Group Interpretations Office of the Chief Accountant 100F Street, NE: Mail Stop 6028 With a copy to: Larry Spirgel, Assistant Director Carlos Pacho, Senior Assistant Chief Accountant Christine Adams, Senior Staff Accountant 100 F]
[TAL Education 18/F, Hesheng Building 32 Zhongguancun Avenue, Haidian District Beijing 100080 Peoples Republic of China June24, 2013 VIA EDGAR Chris White Accounting Interpretations Office of the Chief Accountant 100F Street, NE: Mail Stop 6028 With apy to: Larryirgel,sistant Directorrlos Pacho, Seniorsistant Chief Accountant]
[TAL Education 18/F, Hesheng Building 32 Zhongguancun Avenue, Haidian District Beijing 100080 Peoples Republic of China June24, 2013 VIA EDGAR Chris White Accounting Interpretations Office of the Chief Accountant 100F Street, NE: Mail Stop 6028 With apy to: Larryirgel,sistant Directorrlos Pacho, Seniorsistant Chief Accountant]
[NF ENERGY SAVINGS CORPORATION ROOM 3106, BLOCK C, 390 QINGNIAN AVENUE HEPING DISTRICT SHENYANG, P.R. CHINA 110002 June 21, 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]
[NF ENERGY SAVINGS CORPORATION ROOM 3106, BLOCK C, 390 QINGNIAN AVENUE HEPING DISTRICT SHENYANG, P.R. CHINA 110002 June 21, 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]
[NF ENERGY SAVINGS CORPORATION ROOM 3106, BLOCK C, 390 QINGNIAN AVENUE HEPING DISTRICT SHENYANG, P.R. CHINA 110002 June 21, 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]
