[September 21, 2012 VIA EDGAR Kathleen Collins, Accounting Branch Chief Laura Veator, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Ctrip.com International, Ltd. (the Company) Form 20-F for the Fiscal Year Ended December 31, 2011 Filed on March 30, 2012 (the 2011 Form 20-F) (File No. 001-33853) Dear Ms. Collins and Ms. Veator: Staff * * *]
[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]
[China Mobile Games and Entertainment Group Limited September 20, 2012 VIA EDGAR & BY FAX Barbara C. Jacobs, Assistant Director Mark P. Shuman, Branch Chief - Legal Matthew Crispino, Staff Attorney 100 F Street, N.E. Re: China Mobile Games and Entertainment Group Limited Registration Statement on Form F-1 (Registration No.: 333-183423) Dear Ms. Jacobs, Mr. Shuman, and Mr. Crispino: If]
[China Mobile Games and Entertainment Group Limited September 20, 2012 VIA EDGAR & BY FAX Barbara C. Jacobs, Assistant Director Mark P. Shuman, Branch Chief - Legal Matthew Crispino, Staff Attorney 100 F Street, N.E. Re: China Mobile Games and Entertainment Group Limited Registration Statement on Form F-1 (Registration No.: 333-183423) Dear Ms. Jacobs, Mr. Shuman, and Mr. Crispino: If]
[Partners (admitted in Hong Kong) 26th Floor, Gloucester Tower Justin M. Dolling(4) The Landmark David Patrick Eich(1),(3),(4) 15 Queens Road Central Douglas S. Murning(4) Hong Kong Nicholas A. Norris(4) John A. Otoshi(2) Telephone:+852 3761 3300 Jesse D. Sheley(1) Facsimile:+852 3761 3301 Dominic W.L. Tsun(2),(4) Li Chien Wong www.kirkland.com David Yun(4),(5) Registered Foreign Lawyers]
[Partners (admitted in Hong Kong) 26th Floor, Gloucester Tower Justin M. Dolling(4) The Landmark David Patrick Eich(1),(3),(4) 15 Queens Road Central Douglas S. Murning(4) Hong Kong Nicholas A. Norris(4) John A. Otoshi(2) Telephone:+852 3761 3300 Jesse D. Sheley(1) Facsimile:+852 3761 3301 Dominic W.L. Tsun(2),(4) Li Chien Wong www.kirkland.com David Yun(4),(5) Registered Foreign Lawyers]
[Partners (admitted in Hong Kong) 26th Floor, Gloucester Tower Justin M. Dolling(4) The Landmark David Patrick Eich(1),(3),(4) 15 Queens Road Central Douglas S. Murning(4) Hong Kong Nicholas A. Norris(4) John A. Otoshi(2) Telephone: +852 3761 3300 Jesse D. Sheley(1) Facsimile: +852 3761 3301 Dominic W.L. Tsun(2),(4) Li Chien Wong www.kirkland.com David Yun(4),(5) Registered Foreign Lawyers Pierre-Luc Arsenault(2) Christopher Braunack(4)]
[Kandi Technologies, Corp. September 18, 2012 VIA EDGAR & FACSIMILE Re: Kandi Technologies, Corp. Resale Form S-3/A (No.2) Registration Statement File No. 333-182319 Dear Ms. Aldave: If you have any further comments or require any further information or if any questions should arise in connection with this submission, please call Mr. Thomas Wardell at (404) 527-4990 or Mr. Jay Shah]
[Kandi Technologies, Corp. September 18, 2012 VIA EDGAR & FACSIMILE Re: Kandi Technologies, Corp. Resale Form S-3/A (No.2) Registration Statement File No. 333-182319 Dear Ms. Aldave: If you have any further comments or require any further information or if any questions should arise in connection with this submission, please call Mr. Thomas Wardell at (404) 527-4990 or Mr. Jay Shah]
[PARTNERS Matthew D. Bersani Kyungwon Lee September 17, 2012 Via Edgar Mr. Martin James, Senior Assistant Chief Accountant Division of Corporation Finance 100 F Street, N.E. Re: JinkoSolar Holding Co., Ltd. Dear Mr. James: In order to prepare accurate and complete answers to the comments in your letter, and given that there will be national holidays in the PRC from]
