[Shanda Games Limited July 13, 2015 Via E-mail Christina Chalk Re: Shanda Games Amendment No. 1 to Schedule 13E-3 Filed June 11, 2015 SEC File No. 005-85045 Dear Ms. Chalk: To the extent any response relates to information concerning Yingfeng Zhang, Capitalhold Limited, Capitalcorp Limited, Ningxia Yilida Capital Investment Limited Partnership, Yili Shengda Investment Holdings (Hong Kong) Company Limited, Ningxia]
[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]
[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]
[AIDU NC B Baidu Campus No. 10 Shangdi 10th Street Haidian District, Beijing 100085 The Peoples Republic of China July 13, 2015 VIA EDGAR Craig D. Wilson, Senior Assistant Chief Accountant Joyce Sweeney, Staff Accountant Barbara C. Jacobs, Assistant Director Ji Shin, Staff Attorney Division of Corporation Finance 100 F Street, N.E. Re: Baidu, Inc. (the Company) Form 20-F for]
[AIDU NC B Baidu Campus No. 10 Shangdi 10th Street Haidian District, Beijing 100085 The Peoples Republic of China July 13, 2015 VIA EDGAR Craig D. Wilson, Senior Assistant Chief Accountant Joyce Sweeney, Staff Accountant Barbara C. Jacobs, Assistant Director Ji Shin, Staff Attorney Division of Corporation Finance 100 F Street, N.E. Re: Baidu, Inc. (the Company) Form 20-F for]
[650 Page Mill Road Palo Alto, CA 94304-1050 PHONE FAX www.wsgr.com July 13, 2015 Via EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Stephen Krikorian Morgan Youngwood 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. 001-34862 Ladies and Gentlemen: Company 20-F On]
[July 13, 2015 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Assistant Director Office 10 Re: Hanwha Q CELLS Co., Ltd. Amendment No. 3 to Registration Statement on Form F-3 (File No. 333-203726) Ladies and Gentlemen: Very truly yours, Dong Chul Kim Paul Hastings LLP CORRESP 1 filename1.htm]
[July 13, 2015 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Assistant Director Office 10 Re: Hanwha Q CELLS Co., Ltd. Amendment No. 3 to Registration Statement on Form F-3 (File No. 333-203726) Ladies and Gentlemen: Very truly yours, Dong Chul Kim Paul Hastings LLP CORRESP 1 filename1.htm]
[July 10, 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 Staff Letter Annual Report Fuwei Films (Holdings) Co., Ltd. (the “ Management’s Discussion and Analysis of Financial Condition…, page 31]
[July 10, 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 Staff Letter Annual Report Fuwei Films (Holdings) Co., Ltd. (the “ Management’s Discussion and Analysis of Financial Condition…, page 31]
