[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No. 6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China January 8, 2013 VIA EDGAR Larryirgel,sistant Director Jessica Plowgian, Attorney-Advisor STYLE="font-family:Times New Roman" SIZE="2">Ivette Leon,sistant Chief Accountant Christine B.ams, Staff Accountant Division ofrporation Finance 100 F Street, N.E.]
[January 7, 2013 BY EDGAR AND U.S. MAIL Larry Spirgel, Esq. Division of Corporation Finance 100 F Street, N.E. Re: SGOCO Group, Ltd. Form 20-F For the Fiscal Year Ended December 31, 2011 File No. 001-35016 Dear Mr. Spirgel: Company Staff Commission Form 20-F This letter is submitted by SGOCO Group, Ltd. (the “ The text of each comment contained]
[January 7, 2013 BY EDGAR AND U.S. MAIL Larry Spirgel, Esq. Division of Corporation Finance 100 F Street, N.E. Re: SGOCO Group, Ltd. Form 20-F For the Fiscal Year Ended December 31, 2011 File No. 001-35016 Dear Mr. Spirgel: Company Staff Commission Form 20-F This letter is submitted by SGOCO Group, Ltd. (the “ The text of each comment contained]
[MECOX LANE LIMITED 22nd Floor, Gems Tower, Building 20 No. 487 Tianlin Road, Shanghai 200233 Peoples Republic of China January 4, 2013 VIA EDGAR AND FACSIMILE Tia L. Jenkins , Senior Assistant Chief Accountant Office of Beverages, Apparel and Mining Steve Lo John Archfield Erin Wilson James Lopez , Legal Branch Chief Division of Corporation Finance 100 F Street, N.E.]
[MECOX LANE LIMITED 22nd Floor, Gems Tower, Building 20 No. 487 Tianlin Road, Shanghai 200233 Peoples Republic of China January 4, 2013 VIA EDGAR AND FACSIMILE Tia L. Jenkins , Senior Assistant Chief Accountant Office of Beverages, Apparel and Mining Steve Lo John Archfield Erin Wilson James Lopez , Legal Branch Chief Division of Corporation Finance 100 F Street, N.E.]
[CHINACACHE INTERNATIONAL HOLDINGS LTD. 6/F, Block A, Galaxy Plaza No. 10 Jiuxianqiao Road Middle, Chaoyang District Beijing, 100015 Peoples Republic of China December 31, 2012 VIA EDGAR Kathleen Collins, Accounting Branch Chief Megan Akst, Staff Accountant Mark Shuman, Legal Branch Chief Gabriel Eckstein, Staff Attorney Division of Corporation Finance 100 F Street, N.E. Re: ChinaCache International Holdings Ltd. (the Company)]
[No. 38 Zhujiang Road, Xingqu, Wuxi, Jiangsu Province, China 214028 Tel: 86-510-85360401 Fax:86-510-85360636 / 86-510 85226351 December 28, 2012 VIA EDGAR Paul Monsour, Staff Attorney Anne Nguyen Parker, Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: WSP Holdings Limited Form 20-F for the Fiscal Year ended December 31, 2011 Filed April 30, 2012 File No. 001-33840 Dear]
[CHINA GREEN AGRICULTURE, INC. 3rd Floor, Borough A, Block A. No.181, South Taibai Road, Xi’an, Shaanxi Province, People’s Republic of China 710065 December 28, 2012 Via Edgar Division of Corporation Finance 100 F Street, NE Mail Stop: 3561 Attention: David R. Humphrey, Accounting Branch Chief Re: China Green Agriculture, Inc. Dear Mr. Humphrey: Form 10-K for the Year Ended June]
[No. 38 Zhujiang Road, Xingqu, Wuxi, Jiangsu Province, China 214028 Tel: 86-510-85360401 Fax:86-510-85360636 / 86-510 85226351 December 28, 2012 VIA EDGAR Paul Monsour, Staff Attorney Anne Nguyen Parker, Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: WSP Holdings Limited Form 20-F for the Fiscal Year ended December 31, 2011 Filed April 30, 2012 File No. 001-33840 Dear]
[December 26 , 2012 VIA EDGAR AND E-MAIL Stephen Krikorian, Accounting Branch Chief Re: Qihoo 360 Technology Co. Ltd. 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: The Company has received the letter dated December 18, 2012 from the Staff of the Commission (the Staff)]
