[November 12, 2015 Via EDGAR Mr. Carlos Pacho Senior Assistant Chief Accountant Division of Corporation Finance 100 F Street, N. E. Re: KongZhong Corporation Annual Report on Form 20-F for the Fiscal Year ended December 31, 2014 filed on April 16, 2015 (File No. 000-50826) Dear Mr. Pacho: For your convenience, the Company has included the Staff’s comments in this]
[November 12, 2015 Via EDGAR Mr. Carlos Pacho Senior Assistant Chief Accountant Division of Corporation Finance 100 F Street, N. E. Re: KongZhong Corporation Annual Report on Form 20-F for the Fiscal Year ended December 31, 2014 filed on April 16, 2015 (File No. 000-50826) Dear Mr. Pacho: For your convenience, the Company has included the Staff’s comments in this]
[[Letterhead] November 5, 2015 VIA EDGAR Rufus Decker, Accounting Branch Chief Tia L. Jenkins, Senior Assistant Chief Accountant Steve Lo, SEC Staff Accountant 100 F Street, N.E. Re: Mecox Lane Limited Form 20-F for the Year Ended December 31, 2014 Filed on April 29, 2015 (the “2014 Form 20-F”) File No. 001-34904 Dear Mr. Decker, Ms. Jenkins and Mr. Lo:]
[[Letterhead] November 5, 2015 VIA EDGAR Rufus Decker, Accounting Branch Chief Tia L. Jenkins, Senior Assistant Chief Accountant Steve Lo, SEC Staff Accountant 100 F Street, N.E. Re: Mecox Lane Limited Form 20-F for the Year Ended December 31, 2014 Filed on April 29, 2015 (the “2014 Form 20-F”) File No. 001-34904 Dear Mr. Decker, Ms. Jenkins and Mr. Lo:]
[26th Floor, Gloucester Tower The Landmark 15 Queen’s Road Central Hong Kong Telephone: +852 3761 3300 Facsimile: +852 3761 3301 www.kirkland.com David Zhang To Call Writer Directly david.zhang@kirkland.com November 3, 2015 VIA EDGAR Mr. Nicholas P. Panos, Senior Special Counsel Office of Mergers and Acquisitions 100 F. Street, N.E. Re: Vimicro International Corporation Schedule 13E-3/A Filed on October 23, 2015]
[26th Floor, Gloucester Tower The Landmark 15 Queen’s Road Central Hong Kong Telephone: +852 3761 3300 Facsimile: +852 3761 3301 www.kirkland.com David Zhang To Call Writer Directly david.zhang@kirkland.com November 3, 2015 VIA EDGAR Mr. Nicholas P. Panos, Senior Special Counsel Office of Mergers and Acquisitions 100 F. Street, N.E. Re: Vimicro International Corporation Schedule 13E-3/A Filed on October 23, 2015]
[OSSEN INNOVATION CO. LTD. VIA EDGAR October 29, 2015 Division of Investment Management 100 F Street, N.E. Attn: Terence O’Brien RE: Ossen Innovation Co., Ltd. Form 20-F Filed April 28, 2015 File No. 1-34999 Dear Mr. O’Brien: Company SEC Comment Letter Staff Commission Form 20-F On behalf of Ossen Innovation Co., Ltd. (the “ Amendment No. 1 Disclosure changes made]
[OSSEN INNOVATION CO. LTD. VIA EDGAR October 29, 2015 Division of Investment Management 100 F Street, N.E. Attn: Terence O’Brien RE: Ossen Innovation Co., Ltd. Form 20-F Filed April 28, 2015 File No. 1-34999 Dear Mr. O’Brien: Company SEC Comment Letter Staff Commission Form 20-F On behalf of Ossen Innovation Co., Ltd. (the “ Amendment No. 1 Disclosure changes made]
[ChinaNet Online Holdings, Inc. No. 3 Min Zhuang Road, Building 6 Yu Quan Hui Gu Tuspark, Haidian District Beijing, PRC 100195 October 26, 2015 Via EDGAR Division of Corporation Finance 100 F. St., N.E. Re: ChinaNet Online Holdings, Inc. Registration Statement on Form S-3 Registration No. 333-207466 Dear Sir or Madam: The Company acknowledges that: · · · We request]
[October 23, 2015 VIA EDGAR 100 F Street, N.E. Attention: Ms. Jennifer Thompson, Accounting Branch Chief Mr. Dean Brazier, Staff Attorney Mr. Jarrett Torno, Staff Accountant Re: Ladies and Gentlemen: If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making an]
