[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No. 6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China September 24, 2012 VIA EDGAR Larry Spirgel, Assistant Director Celeste M. Murphy, Legal Branch Chief Kate Beukenkamp, Attorney-Advisor Paul Fischer, Attorney-Advisor Ivette Leon, Assistant Chief Accountant Christine B. Adams, Staff Accountant Division of Corporation Finance 100 F Street, N.E.]
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No. 6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China September 24, 2012 VIA EDGAR Larry Spirgel, Assistant Director Celeste M. Murphy, Legal Branch Chief Kate Beukenkamp, Attorney-Advisor Paul Fischer, Attorney-Advisor Ivette Leon, Assistant Chief Accountant Christine B. Adams, Staff Accountant Division of Corporation Finance 100 F Street, N.E.]
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No.6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China September24, 2012 VIA EDGAR Larryirgel,sistant Director Celeste M. Murphy, Legal Branch Chief Kate Beukenkamp, Attorney-Advisor Paul Fischer, Attorney-Advisor Ivette Leon,sistant Chief Accountant Christine B.ams, Staff Accountant Division ofrporation Finance]
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No.6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China September24, 2012 VIA EDGAR Larryirgel,sistant Director Celeste M. Murphy, Legal Branch Chief Kate Beukenkamp, Attorney-Advisor Paul Fischer, Attorney-Advisor Ivette Leon,sistant Chief Accountant Christine B.ams, Staff Accountant Division ofrporation Finance]
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No.6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China STYLE="font-family:Times New Roman" SIZE="2">September24, 2012 VIA EDGAR Larryirgel,sistant Director Celeste M. Murphy, Legal Branch Chief Kate Beukenkamp, Attorney-Advisor STYLE="font-family:Times New Roman" SIZE="2">Paul Fischer, Attorney-Advisor Ivette Leon,sistant Chief Accountant]
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No.6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China STYLE="font-family:Times New Roman" SIZE="2">September24, 2012 VIA EDGAR Larryirgel,sistant Director Celeste M. Murphy, Legal Branch Chief Kate Beukenkamp, Attorney-Advisor STYLE="font-family:Times New Roman" SIZE="2">Paul Fischer, Attorney-Advisor Ivette Leon,sistant Chief Accountant]
[September 21, 2012 Via EDGAR Division of Corporation Finance 100 F Street, NE Attn: Mr. Martin James Senior Assistant Chief Accountant Re: AU Optronics Corp. Form 20-F for the Fiscal Year Ended December 31, 2011 Filed April 27, 2012 File No. 001-31335 Dear Mr. James: For your convenience, we have included herein the Staffs comment in italics for which supplemental]
[DLA Piper LLP (US) 500 Eighth Street, NW www.dlapiper.com Richard Newcomb richard.newcomb@dlapiper.com T F September 20, 2012 Via Edgar and UPS Cecelia Blye, Chief Office of Global Security Risk Division of Corporation Finance Re: China Southern Airline Company Limited Dear Ms. Blye: This is in further reference to your letter of August 1, 2012, to Si Xian Min, Chairman, China]
[China Housing & Land Development, Inc. 6 Youyu Dong Lu, Han Yuan 4 Lou Xi’an, Shaanxi Province, China 710054 September 21, 2012 VIA EDGAR Terence O’Brien Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E RE: China Housing & Land Development, Inc. Form 10-K for Fiscal Year Ended December 31, 2011 Filed March 30, 2012 Form 10-Q for]
[China Housing & Land Development, Inc. 6 Youyu Dong Lu, Han Yuan 4 Lou Xi’an, Shaanxi Province, China 710054 September 21, 2012 VIA EDGAR Terence O’Brien Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E RE: China Housing & Land Development, Inc. Form 10-K for Fiscal Year Ended December 31, 2011 Filed March 30, 2012 Form 10-Q for]
