[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]
[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]
[SIMPSON THACHER & BARTLETT ICBC TOWER, 35 TH 3 GARDEN ROAD HONG KONG (852) 2514-7600 FACSIMILE (852) 2869-7694 DIRECT DIAL NUMBER +852-2514-7660 E-MAIL ADDRESS DFERTIG@STBLAW.COM October 23, 2015 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Ms. Jennifer Thompson, Accounting Branch Chief Mr. Dean Brazier, Staff Attorney Mr. Jarrett Torno, Staff Accountant Re: Alibaba Group Holding Limited]
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[YANZHOU COAL MINING COMPANY LIMITED Address: 298 Fushan South Road, Shandong Province, China Tel: (86537 ) 5385343 Fax: (86537 ) 5383311 October 22, 2015 VIA EDGAR Ms. Tia L. Jenkins Senior Assistant Chief Accountant Office of Beverages, Apparel, and Mining Division of Corporate Finance Dear Ladies and Gentlemen, Re: Yanzhou Coal Mining Company Limited Form 20-F for the Year Ended]
[YANZHOU COAL MINING COMPANY LIMITED Address: 298 Fushan South Road, Shandong Province, China Tel: (86537 ) 5385343 Fax: (86537 ) 5383311 October 22, 2015 VIA EDGAR Ms. Tia L. Jenkins Senior Assistant Chief Accountant Office of Beverages, Apparel, and Mining Division of Corporate Finance Dear Ladies and Gentlemen, Re: Yanzhou Coal Mining Company Limited Form 20-F for the Year Ended]
[October 22, 2015 Via EDGAR Mr. Carlos Pacho, Senior Assistant Chief Accountant, Mail Stop 3720, Division of Corporation Finance, 100 F Street, N.E., Re: China Telecom Corporation Limited Annual Report on Form 20-F for the Fiscal Year ended December 31, 2014 (File No. 001-31517) Dear Mr. Pacho: For your convenience, the Company has included the Staff comments in this response]
[October 22, 2015 Via EDGAR Mr. Carlos Pacho, Senior Assistant Chief Accountant, Mail Stop 3720, Division of Corporation Finance, 100 F Street, N.E., Re: China Telecom Corporation Limited Annual Report on Form 20-F for the Fiscal Year ended December 31, 2014 (File No. 001-31517) Dear Mr. Pacho: For your convenience, the Company has included the Staff comments in this response]
[1460 EL CAMINO REAL | MENLO PARK | CA | 94025-4110 WWW.SHEARMAN.COM | T +1.650.838.3600 | F +1.650.838.3699 October 19, 2015 VIA EDGAR CONFIDENTIAL Lyn Shenk, Accounting Branch Chief Patrick Kuhn, Staff Accountant Doug Jones, Staff Accountant Office of International Corporate Finance Division of Corporation Finance 100 F Street, NE Re: Guangshen Railway Company Limited Form 20-F for Fiscal Year]
