[The Grand Pavilion ¨ West Bay Road, PO Box 32331 SMB, George Town, Grand Cayman ¨ Tel: (345) 945-1110 ¨ Fax: (345) 945-1113 September 13, 2012 VIA EDGAR Securities & Exchange Commission Division of Corporation Finance 450 Fifth Street, N.W. Attn: Kevin L. Vaughn, Accounting Branch Chief Re: O2Micro International Limited (the “Company”) Form 20-F for the Fiscal Year Ended]
[The Grand Pavilion ¨ West Bay Road, PO Box 32331 SMB, George Town, Grand Cayman ¨ Tel: (345) 945-1110 ¨ Fax: (345) 945-1113 September 13, 2012 VIA EDGAR Securities & Exchange Commission Division of Corporation Finance 450 Fifth Street, N.W. Attn: Kevin L. Vaughn, Accounting Branch Chief Re: O2Micro International Limited (the “Company”) Form 20-F for the Fiscal Year Ended]
[VIA EDGAR September 14, 2012 Kristin Lochhead Gary Todd Brian Cascio Louis Rambo Timothy Buchmiller Division of Corporation Finance 100 F Street, N.E. Re: China Ming Yang Wind Power Group Limited Form 20-F for Fiscal Year Ended December 31, 2011 Filed April 30, 2012 File No. 001-34866 Dear Ms. Lochhead, Mr. Todd, Mr. Cascio, Mr. Rambo and Mr. Buchmiller: If]
[September14, 2012 VIA EDGAR AND HAND DELIVERY Mr.Martin James Seniorsistant Chief Accountant Division ofrporation Finance STYLE="font-family:Times New Roman" SIZE="2">100 F Street, NE Re: Mindray Medical International Limited Form 20-F for the Fiscal Year Ended December31, 2011 STYLE="font-family:Times New Roman" SIZE="2"> Filed April30, 2012 File No.001-33036 STYLE="font-family:Times New Roman" SIZE="2">Dear Mr.James:]
[VIA EDGAR STYLE="font-family:Times New Roman" SIZE="2">September 14, 2012 Kristin Lochhead STYLE="font-family:Times New Roman" SIZE="2">Gary Todd Brianscio STYLE="font-family:Times New Roman" SIZE="2">Louis Rambo Timothy Buchmiller STYLE="font-family:Times New Roman" SIZE="2">Division ofrporation Finance 100 F Street, N.E. Re: China Ming Yang Wind Power Limited Form 20-F for Fiscal Year Ended December31, 2011]
[VIA EDGAR STYLE="font-family:Times New Roman" SIZE="2">September 14, 2012 Kristin Lochhead STYLE="font-family:Times New Roman" SIZE="2">Gary Todd Brianscio STYLE="font-family:Times New Roman" SIZE="2">Louis Rambo Timothy Buchmiller STYLE="font-family:Times New Roman" SIZE="2">Division ofrporation Finance 100 F Street, N.E. Re: China Ming Yang Wind Power Limited Form 20-F for Fiscal Year Ended December31, 2011]
[September 14, 2012 Mr. Jim B. Rosenberg Senior Assistant Chief Accountant Division of Corporation Finance 100 F Street NE China Life Insurance Company Limited Form 20-F for the Fiscal Year Ended December 31, 2011 Dear Mr. Rosenberg: The Company is grateful for the comments from the Staff, and has carefully considered the matters raised in the Comment Letter. On behalf]
[SIMPSON THACHER & BARTLETT ICBC TOWER, 35TH FLOOR 3 GARDEN ROAD HONG KONG (852) 2514-7600 FACSIMILE (852) 2869-7694 DIRECT DIAL NUMBER (852) 2514-7630 E-MAIL ADDRESS lchen@stblaw.com VIA EDGAR September 14, 2012 Larry Spirgel, Assistant Director Kate Beukenkamp, Attorney-Advisor Terry French, Account Branch Chief Claire DeLabar, Staff Accountant Division of Corporation Finance Re: Xueda Education Group Form 20-F for Fiscal Year]
[September 14, 2012 Mr. Jim B. Rosenberg Senior Assistant Chief Accountant Division of Corporation Finance 100 F Street NE China Life Insurance Company Limited Form 20-F for the Fiscal Year Ended December 31, 2011 Dear Mr. Rosenberg: The Company is grateful for the comments from the Staff, and has carefully considered the matters raised in the Comment Letter. On behalf]
[SIMPSON THACHER & BARTLETT ICBC TOWER, 35TH FLOOR 3 GARDEN ROAD HONG KONG (852) 2514-7600 FACSIMILE (852) 2869-7694 DIRECT DIAL NUMBER (852) 2514-7630 E-MAIL ADDRESS lchen@stblaw.com VIA EDGAR September 14, 2012 Larry Spirgel, Assistant Director Kate Beukenkamp, Attorney-Advisor Terry French, Account Branch Chief Claire DeLabar, Staff Accountant Division of Corporation Finance Re: Xueda Education Group Form 20-F for Fiscal Year]
