[YY Inc. Building 3-08 Yangcheng Creative Industry Zone No. 309 Huangpu Avenue Middle Tianhe District, Guangzhou 510655 The People’s Republic of China September 15, 2015 VIA EDGAR Mark P. Shuman, Legal Branch Chief Mitchell Austin, Staff Attorney Office of Information Technologies and Services Division of Corporation Finance 100 F Street, N.E. Re: YY Inc. (the “Company”) Form 20-F for Fiscal]
[(Vimicro Letterhead) 16/F Shining Tower No. 35 Xueyuan Road, Haidian District Beijing 100191, People’s Republic of China September 9, 2015 VIA EDGAR Kevin Kuhar, Accounting Branch Chief Tara Harkins, Senior Accountant Jay Webb, Senior Accountant Re: Vimicro International Corporation (the “Company”) Form 20-F for the Fiscal Year Ended December 31, 2014 Filed April 30, 2015 File No. 001-34225 Very truly]
[(Vimicro Letterhead) 16/F Shining Tower No. 35 Xueyuan Road, Haidian District Beijing 100191, People’s Republic of China September 9, 2015 VIA EDGAR Kevin Kuhar, Accounting Branch Chief Tara Harkins, Senior Accountant Jay Webb, Senior Accountant Re: Vimicro International Corporation (the “Company”) Form 20-F for the Fiscal Year Ended December 31, 2014 Filed April 30, 2015 File No. 001-34225 Very truly]
[New York Paris George R. Bason, Jr. Davis Polk & Wardwell LLP 450 Lexington Avenue 212 450 4340 tel 212 701 5340 fax george.bason@davispolk.com September 8, 2015 Re: Siliconware Precision Industries Co., Ltd. Amendment No. 5 to Schedule TO-T filed September 3, 2015 by Advanced Semiconductor Engineering, Inc., File No. 005-79592 David L. Orlic, Esq. Dear Mr. Orlic: ASE Staff]
[OWER TH LOOR ICBC T ARDEN OAD 3 G ONG ONG H (852) 2514-7600 ACSIMILE F IRECT IAL UMBER D +852-2514-7650 AIL DDRESS E-M clin@stblaw.com September 4, 2015 VIA EDGAR Mr. David L. Orlic Special Counsel Office of Mergers and Acquisitions Re: Siliconware Precision Industries Co., Ltd. Schedule 14D-9 Filed August 28, 2015 File No. 005-79592 Dear Mr. Orlic: Leiming]
[OWER TH LOOR ICBC T ARDEN OAD 3 G ONG ONG H (852) 2514-7600 ACSIMILE F IRECT IAL UMBER D +852-2514-7650 AIL DDRESS E-M clin@stblaw.com September 4, 2015 VIA EDGAR Mr. David L. Orlic Special Counsel Office of Mergers and Acquisitions Re: Siliconware Precision Industries Co., Ltd. Schedule 14D-9 Filed August 28, 2015 File No. 005-79592 Dear Mr. Orlic: Leiming]
[New York Paris George R. Bason, Jr. Davis Polk & Wardwell LLP 450 Lexington Avenue New York, NY 10017 212 450 4340 tel 212 701 5340 fax george.bason@davispolk.com September 3, 2015 Re: Siliconware Precision Industries Co., Ltd. Amendment No. 4 to Schedule TO-T filed September 1, 2015 by Advanced Semiconductor Engineering, Inc., File No. 005-79592 David L. Orlic, Esq. Dear]
[September 2, 2015 Mr. Carlos Pacho, Senior Assistant Chief Accountant, Mail Stop 3720, Division of Corporation Finance, 100 F Street, N.E., Re: China Telecom Corporation Limited Annual Report on Form 20-F for the Fiscal Year ended December 31, 2014 (File No. 001-31517) Dear Mr. Pacho: For your convenience, the Company has included the Staff comments in this response letter in]
[September 2, 2015 Mr. Carlos Pacho, Senior Assistant Chief Accountant, Mail Stop 3720, Division of Corporation Finance, 100 F Street, N.E., Re: China Telecom Corporation Limited Annual Report on Form 20-F for the Fiscal Year ended December 31, 2014 (File No. 001-31517) Dear Mr. Pacho: For your convenience, the Company has included the Staff comments in this response letter in]
[September 1, 2015 VIA EDGAR Office of Transportation and Leisure Attention: Mr. John Dana Brown, Attorney-Advisor Mr. Donald E. Field, Attorney-Advisor Re: 500.com Limited Form 20-F for Fiscal Year Ended December 31, 2014 Filed April 27, 2015 File No. 001-36206 Gentlemen: · the Company is responsible for the adequacy and accuracy of the disclosure in the filing; · staff comments]
