[THT Heat Transfer Technology, Inc. No.5 Nanhuan Road, Tiexi District Siping, Jilin Province 136000 People's Republic of China January 14, 2013 By EDGAR Transmission and by Hand Delivery Re: THT Heat Transfer Technology, Inc. Form 10-K for the Year Ended December 31, 2011 Filed March 30, 2012 Form 10-Q for the Period Ended March 31, 2012 Filed May 14, 2012]
[CHINA NATURAL RESOURCES, INC. Room 2205, 22/F, West Tower, Shun Tak Centre 168-200 Connaught Road Central Sheung Wan, Hong Kong January 14, 2013 CORRESP Exchange Commission 100 F Street, NE Attn: Mr. James Giugliano Re: China Natural Resources, Inc. Form 20-F for the Year Ended December 31, 2011 Staff Letter of Comment dated December 21, 2012 SEC File No. 0-26046]
[CHINACACHE INTERNATIONAL HOLDINGS LTD. 6/F, Block A, Galaxy Plaza No. 10 Jiuxianqiao Road Middle, Chaoyang District Beijing, 100015 Peoples Republic of China January 14, 2012 VIA EDGAR Mark Shuman, Legal Branch Chief Gabriel Eckstein, Staff Attorney Kathleen Collins, Accounting Branch Chief Megan Akst, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: ChinaCache International Holdings Ltd. (the Company)]
[CHINA NATURAL RESOURCES, INC. Room 2205, 22/F, West Tower, Shun Tak Centre 168-200 Connaught Road Central Sheung Wan, Hong Kong January 14, 2013 CORRESP Exchange Commission 100 F Street, NE Attn: Mr. James Giugliano Re: China Natural Resources, Inc. Form 20-F for the Year Ended December 31, 2011 Staff Letter of Comment dated December 21, 2012 SEC File No. 0-26046]
[January 14, 2013 VIA EDGAR AND E-MAIL Stephen Krikorian, Accounting Branch Chief Re: Qihoo 360 Technology Co. Ltd. (the Company) Form 20-F for the fiscal year ended December 31, 2011 Filed April 19, 2012 File No. 001-35109 Dear Mr. Krikorian and Mr. Rohn: This letter sets forth our responses to the comments contained in the letter dated December 18, 2012]
[January 14, 2013 VIA EDGAR AND E-MAIL Stephen Krikorian, Accounting Branch Chief Re: Qihoo 360 Technology Co. Ltd. (the Company) Form 20-F for the fiscal year ended December 31, 2011 Filed April 19, 2012 File No. 001-35109 Dear Mr. Krikorian and Mr. Rohn: This letter sets forth our responses to the comments contained in the letter dated December 18, 2012]
[January 14, 2013 Via EDGAR Division of Corporation Finance Attn: William H. Thompson, Accounting Branch Chief Tony Watson Re: China Recycling Energy Corporation Form 10-K for Fiscal Year Ended December 31, 2011 File No. 001-34625 Dear Mr. Thompson: In addition, attached to this response letter, for the SEC’s review and comment, is a draft of Amendment No. 1 to the]
[January 10, 2013 VIA EDGAR Tia L. Jenkins –Senior Assistant Chief Accountant Division of Corporation Finance 100 F Street, N.E. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed March 28, 2012 File No. 001-34124 Dear Ms. Jenkins: Company Staff SEC Form 10-K Ever-Glory International Group, Inc. (the “ The Company hereby requests the opportunity to submit a]
[January 10, 2013 VIA EDGAR Tia L. Jenkins –Senior Assistant Chief Accountant Division of Corporation Finance 100 F Street, N.E. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed March 28, 2012 File No. 001-34124 Dear Ms. Jenkins: Company Staff SEC Form 10-K Ever-Glory International Group, Inc. (the “ The Company hereby requests the opportunity to submit a]
[January 10, 2013 VIA EDGAR Tia L. Jenkins Seniorsistant Chief Accountant Division ofrporation Finance 100 F Street, N.E. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed March 28, 2012 File No. 001-34124 Dear Ms. Jenkins:mpany Staff SEC Form 10-K Ever-Glory International, (the Thempany hereby requests the opportunity to submit a response to]
