[SOUFUN HOLDINGS LIMITED 8th Floor, Tower 3, Xihuan Plaza No. 1 Xizhimenwai Avenue Xicheng District, Beijing 100044 The Peoples Republic of China Telephone: +86-10-5930 6668 Fax: +86-10-5930 6137 June 18, 2012 Via EDGAR Division of Corporation Finance 100 F Street, N.E. Mail Stop 3561 Attn: Barbara C. Jacobs Mark P. Shuman, Esq. Matthew Crispino, Esq. Re: SouFun Holdings Limited Registration]
[SOUFUN HOLDINGS LIMITED 8th Floor, Tower 3, Xihuan Plaza No. 1 Xizhimenwai Avenue Xicheng District, Beijing 100044 The Peoples Republic of China Telephone: +86-10-5930 6668 Fax: +86-10-5930 6137 June 18, 2012 Via EDGAR Division of Corporation Finance 100 F Street, N.E. Mail Stop 3561 Attn: Barbara C. Jacobs Mark P. Shuman, Esq. Matthew Crispino, Esq. Re: SouFun Holdings Limited Registration]
[PARTNERS CHRISTOPHER W. BETTS EDWARD H.P. LAM ¨ * G.S. PAUL MITCHARD QC ¨ CLIVE W. ROUGH ¨ JONATHAN B. STONE * ALEC P. TRACY * ¨ (ALSO ADMITTED IN ENGLAND & WALES) * (ALSO ADMITTED IN NEW YORK) REGISTERED FOREIGN LAWYERS JOHN ADEBIYI (ENGLAND & WALES) Z. JULIE GAO (CALIFORNIA) GREGORY G.H. MIAO (NEW YORK) ALAN G. SCHIFFMAN (NEW]
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No. 6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China June 8, 2012 VIA EDGAR Larry Spirgel, Assistant Director 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. Re: New Oriental Education & Technology]
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No. 6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China June 8, 2012 VIA EDGAR Larry Spirgel, Assistant Director 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. Re: New Oriental Education & Technology]
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No.6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China June8, 2012 VIA EDGAR Larryirgel,sistant Director Kate Beukenkamp, Attorney-Advisor Paul Fischer, Attorney-Advisor Ivette Leon,sistant Chief Accountant Christine B.ams, Staff Accountant Division ofrporation 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 June8, 2012 VIA EDGAR Larryirgel,sistant Director Kate Beukenkamp, Attorney-Advisor Paul Fischer, Attorney-Advisor Ivette Leon,sistant Chief Accountant Christine B.ams, Staff Accountant Division ofrporation 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 STYLE="font-family:Times New Roman" SIZE="2">June8, 2012 VIA EDGAR STYLE="font-family:Times New Roman" SIZE="2">Larryirgel,sistant Director Kate Beukenkamp, Attorney-Advisor Paul Fischer, Attorney-Advisor Ivette Leon,sistant Chief Accountant Christine B.ams, Staff Accountant STYLE="font-family:Times New Roman" SIZE="2">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">June8, 2012 VIA EDGAR STYLE="font-family:Times New Roman" SIZE="2">Larryirgel,sistant Director Kate Beukenkamp, Attorney-Advisor Paul Fischer, Attorney-Advisor Ivette Leon,sistant Chief Accountant Christine B.ams, Staff Accountant STYLE="font-family:Times New Roman" SIZE="2">Division ofrporation Finance]
[Gulf Resources, Inc. 99 Wengchang Road, Chenming Industrial Park, Shouguang City, Shandong, China 262714 June 8, 2012 Terence O’Brien Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: Gulf Resources, Inc. Form 10-K for Fiscal Year Ended December 31, 2011 Filed March 15, 2012 Form 10-Q for Fiscal Quarter Ended March 31, 2012 Filed May 7, 2012]
