[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,]
[乐居控股有限公司 Leju Holdings Limited July 20, 2015 VIA EDGAR Kevin Woody, Accounting Branch Chief Peter McPhun, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Leju Holdings Limited (the Company) Form 20-F for Fiscal Year Ended December 31, 2014 (2014 20-F) Filed April 21, 2015 File No. 001-36396 Dear Mr. Woody and Mr. McPhun: Staff Form 20-F for]
[乐居控股有限公司 Leju Holdings Limited July 20, 2015 VIA EDGAR Kevin Woody, Accounting Branch Chief Peter McPhun, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Leju Holdings Limited (the Company) Form 20-F for Fiscal Year Ended December 31, 2014 (2014 20-F) Filed April 21, 2015 File No. 001-36396 Dear Mr. Woody and Mr. McPhun: Staff Form 20-F for]
[IDI, Inc. 2650 North Military Trail, Suite 300 Boca Raton, Florida 33431 July 17, 2015 Via EDGAR Division of Corporation Finance Attention: Larry Spirgel, Assistant Director Re: IDI, Inc. Registration Statement on Form S-3 Filed July 10, 2015 File No. 333-205614 Ladies and Gentlemen: The Company acknowledges the following: The Company requests that it be notified of]
[July 17, 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: Very truly yours, Hugh Wu Chief Financial Officer and Senior Vice]
[July 17, 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: Very truly yours, Hugh Wu Chief Financial Officer and Senior Vice]
[July 16, 2015 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Ms. Amanda Ravitz Assistant Director Mr. Tom Jones Special Counsel Mr. Dan Morris Special Counsel Re: Hanwha Q CELLS Co., Ltd. Amendment No. 4 to Registration Statement on Form F-3 (File No. 333-203726) Ladies and Gentlemen: Very truly yours, Dong Chul Kim Paul]
[July 16, 2015 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Ms. Amanda Ravitz Assistant Director Mr. Tom Jones Special Counsel Mr. Dan Morris Special Counsel Re: Hanwha Q CELLS Co., Ltd. Amendment No. 4 to Registration Statement on Form F-3 (File No. 333-203726) Ladies and Gentlemen: Very truly yours, Dong Chul Kim Paul]
[July 15, 2015 VIA EDGAR Division of Corporation Finance 100 F Street, NE Attention: Ms. Amanda Ravitz Assistant Director Mr. Tom Jones Special Counsel Mr. Dan Morris Special Counsel Re: Hanwha Q CELLS Co., Ltd. Registration Statement on Form F-3 File No. 333-203726 Ladies and Gentlemen: Sincerely, Hanwha Q CELLS Co., Ltd. Jung Pyo]
[Siliconware Precision Industries Co., Ltd. No. 123, Sec. 3, Da Fong Road Tantzu Taichung, Taiwan, ROC July 14, 2015 VIA EDGAR Ms. Amanda Ravitz, Assistant Director Ms. Kate Maher Division of Corporation Finance 100 F Street, N.E. Re: Siliconware Precision Industries Co., Ltd. Form 20-F for the fiscal year ended December 31, 2014 Filed April 27, 2015 File No. 000-30702]
