[[Letterhead of Perfect World Co., Ltd.] July 24, 2012 VIA EDGAR AND FACSIMILE Barbara Jacobs, Assistant Director Edwin Kim, Staff Attorney Stephen Krikorian, Accounting Branch Chief Ryan Rohn, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Perfect World Co., Ltd. (the Company) Form 20-F for the Fiscal Year ended December 31, 2011 (the 2011 20-F) Filed May]
[[Letterhead of Perfect World Co., Ltd.] July 24, 2012 VIA EDGAR AND FACSIMILE Barbara Jacobs, Assistant Director Edwin Kim, Staff Attorney Stephen Krikorian, Accounting Branch Chief Ryan Rohn, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Perfect World Co., Ltd. (the Company) Form 20-F for the Fiscal Year ended December 31, 2011 (the 2011 20-F) Filed May]
[HOME INNS & HOTELS MANAGEMENT INC. No. 124 Caobao Road Xuhui District Shanghai 200235 Peoples Republic of China July 19, 2012 VIA EDGAR Kevin Woody, Accounting Branch Chief Mark Rakip, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Home Inns & Hotel Management Inc. (the Company) Form 20-F for fiscal year ended December 31, 2011 Filed April]
[HOME INNS & HOTELS MANAGEMENT INC. No. 124 Caobao Road Xuhui District Shanghai 200235 Peoples Republic of China July 19, 2012 VIA EDGAR Kevin Woody, Accounting Branch Chief Mark Rakip, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Home Inns & Hotel Management Inc. (the Company) Form 20-F for fiscal year ended December 31, 2011 Filed April]
[HOME INNS& HOTELS MANAGEMENT No.124obao Road STYLE="font-family:Times New Roman" SIZE="2">Xuhui District Shanghai 200235 Peoples Republic of China July19, 2012 VIA EDGAR Kevin Woody, Accounting Branch Chief STYLE="font-family:Times New Roman" SIZE="2">Mark Rakip, Staff Accountant Division ofrporation Finance 100 F Street, N.E. Re: Home Inns& Hotel Management (thempany)]
[HOME INNS& HOTELS MANAGEMENT No.124obao Road STYLE="font-family:Times New Roman" SIZE="2">Xuhui District Shanghai 200235 Peoples Republic of China July19, 2012 VIA EDGAR Kevin Woody, Accounting Branch Chief STYLE="font-family:Times New Roman" SIZE="2">Mark Rakip, Staff Accountant Division ofrporation Finance 100 F Street, N.E. Re: Home Inns& Hotel Management (thempany)]
[CHINA GREEN AGRICULTURE, INC. 3rd Floor, Borough A, Block A. No.181, South Taibai Road, Xi’an, Shaanxi Province, People’s Republic of China 710065 July 19, 2012 Via Edgar Division of Corporation Finance 100 F Street, NE Mail Stop: 3561 Attention: David R. Humphrey, Accounting Branch Chief Re: China Green Agriculture, Inc. Form 10-Q for the Quarterly Period Ended March 31, 2012]
[CHINA GREEN AGRICULTURE, INC. 3rd Floor, Borough A, Block A. No.181, South Taibai Road, Xi’an, Shaanxi Province, People’s Republic of China 710065 July 19, 2012 Via Edgar Division of Corporation Finance 100 F Street, NE Mail Stop: 3561 Attention: David R. Humphrey, Accounting Branch Chief Re: China Green Agriculture, Inc. Form 10-Q for the Quarterly Period Ended March 31, 2012]
[July 18, 2012 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Barbara C. Jacobs, Esq., Assistant Director Re: Sohu.com Inc. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed on February 28, 2012 File No. 000-30961 Dear Ms. Jacobs: Sohus responses to the Second Comment Letter are set forth below. The comments are numbered so]
[July 18, 2012 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Barbara C. Jacobs, Esq., Assistant Director Re: Sohu.com Inc. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed on February 28, 2012 File No. 000-30961 Dear Ms. Jacobs: Sohus responses to the Second Comment Letter are set forth below. The comments are numbered so]
