[650 Page Mill Road Palo Alto, CA 94304-1050 PHONE 650.493.9300 FAX 650.493.6811 www.wsgr.com August 14, 2015 VIA EDGAR AND OVERNIGHT DELIVERY Division of Corporation Finance 100 F Street, N.E. Mail Stop 4561 Attention: Stephen Krikorian MorganYoungwood Ji Shin Matthew Crispino Re: SouFun Holdings Limited Form 20-F for the Fiscal Year Ended December 31, 2014 Filed April 28, 2015 File No.]
[AMERICAN LORAIN CORPORATION August 10, 2015 VIA EDGAR Re: American Lorain Corporation Registration Statement on Form S-3 Filed July 29, 2015 File No. 333-205927 Dear Mr. Schwall: 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. Jeffrey]
[AMERICAN LORAIN CORPORATION August 10, 2015 VIA EDGAR Re: American Lorain Corporation Registration Statement on Form S-3 Filed July 29, 2015 File No. 333-205927 Dear Mr. Schwall: 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. Jeffrey]
[KADDEN RPS LATE EAGHER LOM LLP S ELAWARE IMITED IABILITY ARTNERSHIP A D 30/F, CHINA WORLD OFFICE 2 NO. 1, JIAN GUO MEN WAI AVENUE BEIJING 100004 CHINA TEL: (86-10) 6535-5500 FAX: (86-10) 6535-5577 www.skadden.com July 29, 2015 FIRM/AFFILIATE BOSTON CHICAGO HOUSTON LOS ANGELES NEW YORK PALO ALTO WASHINGTON, D.C. WILMINGTON BRUSSELS FRANKFURT HONG KONG LONDON MOSCOW MUNICH PARIS SÃO]
[KADDEN RPS LATE EAGHER LOM LLP S ELAWARE IMITED IABILITY ARTNERSHIP A D 30/F, CHINA WORLD OFFICE 2 NO. 1, JIAN GUO MEN WAI AVENUE BEIJING 100004 CHINA TEL: (86-10) 6535-5500 FAX: (86-10) 6535-5577 www.skadden.com July 29, 2015 FIRM/AFFILIATE BOSTON CHICAGO HOUSTON LOS ANGELES NEW YORK PALO ALTO WASHINGTON, D.C. WILMINGTON BRUSSELS FRANKFURT HONG KONG LONDON MOSCOW MUNICH PARIS SÃO]
[SINA Corporation 37F, Jin Mao Tower 88 Century Boulevard, Pudong Shanghai 200121, China July 27, 2015 VIA EDGAR Ms. Kathleen Collins, Accounting Branch Chief Mr. David Edgar, Staff Accountant Ms. Joyce Sweeney, Staff Accountant Division of Corporation Finance 100 F Street, NE Re: SINA Corporation (the Company) Form 20-F for the Fiscal Year Ended December 31, 2014 (the 2014 Form]
[SINA Corporation 37F, Jin Mao Tower 88 Century Boulevard, Pudong Shanghai 200121, China July 27, 2015 VIA EDGAR Ms. Kathleen Collins, Accounting Branch Chief Mr. David Edgar, Staff Accountant Ms. Joyce Sweeney, Staff Accountant Division of Corporation Finance 100 F Street, NE Re: SINA Corporation (the Company) Form 20-F for the Fiscal Year Ended December 31, 2014 (the 2014 Form]
[July 24, 2015 VIA EDGAR Larry Spirgel, Assistant Director Re: Youku Tudou Inc. (the Company ) Form 20-F for Fiscal Year Ended December 31, 2014 (the 2014 Form 20-F ) Filed April 28, 2015 (File No. 001-34977) Dear Mr. Spirgel, Ms. Jacobson, Mr. Suehiro, Mr. Kisner and Ms. Murphy: All capitalized terms used but not defined in this letter shall]
[July 24, 2015 VIA EDGAR Larry Spirgel, Assistant Director Re: Youku Tudou Inc. (the Company ) Form 20-F for Fiscal Year Ended December 31, 2014 (the 2014 Form 20-F ) Filed April 28, 2015 (File No. 001-34977) Dear Mr. Spirgel, Ms. Jacobson, Mr. Suehiro, Mr. Kisner and Ms. Murphy: All capitalized terms used but not defined in this letter shall]
[July 23, 2015 Melissa N. Rocha Senior Assistant Chief Accountant 100 F Street, N.E. RE: Fuwei Films (Holdings) Co., Ltd. Form 20-F for the Year Ended December 31, 2014 Filed April 9, 2015 File No. 1-33176 Dear Ms. Rocha: Company Response Letter Fuwei Films (Holdings) Co., Ltd. (the “ General 1. In our previous letter, we requested that management provide,]
