[CHINA GREEN AGRICULTURE, INC. 300 Walnut Street, Suite 245, Des Moines, Iowa 50309 April 3, 2015 Via Edgar Division of Corporation Finance 100 F Street, NE Mail Stop: 3561 Attention: Melissa Raminpour, Branch Chief Re: China Green Agriculture, Inc. Form 10-K for the Fiscal Year Ended June 30, 2014 Filed September 15, 2014 File No. 001-34260 Dear Ms. Raminpour: Form]
[CHINA GREEN AGRICULTURE, INC. 300 Walnut Street, Suite 245, Des Moines, Iowa 50309 April 3, 2015 Via Edgar Division of Corporation Finance 100 F Street, NE Mail Stop: 3561 Attention: Melissa Raminpour, Branch Chief Re: China Green Agriculture, Inc. Form 10-K for the Fiscal Year Ended June 30, 2014 Filed September 15, 2014 File No. 001-34260 Dear Ms. Raminpour: Form]
[March 30, 2015 VIA EDGAR Carlos Pacho, Senior Assistant Chief Accountant Re: Youku Tudou Inc. (the Company Response to the Staffs Verbal Comment dated March 27, 2015 ) Dear Mr. Pacho, Ms. Davis and Mr. Suehiro: * * * * 1. We note your response to the Staffs comment 3 in your response letter dated February 12, 2015. Please]
[March 30, 2015 VIA EDGAR Carlos Pacho, Senior Assistant Chief Accountant Re: Youku Tudou Inc. (the Company Response to the Staffs Verbal Comment dated March 27, 2015 ) Dear Mr. Pacho, Ms. Davis and Mr. Suehiro: * * * * 1. We note your response to the Staffs comment 3 in your response letter dated February 12, 2015. Please]
[March 24, 2015 VIA EDGAR Mr. Stephen Krikorian, Accounting Branch Chief Re: Qihoo 360 Technology Co. Ltd. Dear Mr. Krikorian and Mr. Rohn, This letter sets forth our responses to the comments contained in the letter dated March 12, 2015 from the Staff of the Commission (the “Staff”) regarding our annual report on Form 20-F for the fiscal year ended]
[March 24, 2015 VIA EDGAR Mr. Stephen Krikorian, Accounting Branch Chief Re: Qihoo 360 Technology Co. Ltd. Dear Mr. Krikorian and Mr. Rohn, This letter sets forth our responses to the comments contained in the letter dated March 12, 2015 from the Staff of the Commission (the “Staff”) regarding our annual report on Form 20-F for the fiscal year ended]
[s c/o Kuanggong Road and Tiyu Road 10th Floor, Chengshi Xin Yong She, Tiyu Road, Xinhua District s s Pingdingshan, March 23, 2015 John Cash, Branch Chief Division of Corporation Finance Mail Stop 4631 100 F Street, N.E. Re: SinoCoking Coal and Coke Chemical Industries, Inc. Correspondence to Comments to Form 10-K for the year ended June 30, 2014 Filed:]
[s c/o Kuanggong Road and Tiyu Road 10th Floor, Chengshi Xin Yong She, Tiyu Road, Xinhua District s s Pingdingshan, March 23, 2015 John Cash, Branch Chief Division of Corporation Finance Mail Stop 4631 100 F Street, N.E. Re: SinoCoking Coal and Coke Chemical Industries, Inc. Correspondence to Comments to Form 10-K for the year ended June 30, 2014 Filed:]
[March 18, 2015 Ms. Sharon Blume Mr. Mark Brunhofer Mr. Jim B. Rosenberg Division of Corporation Finance 100F Street, NE Mail Stop 7010 U.S.A. Re: iKang Healthcare Group, Inc. Form 20-F for the Fiscal Year Ended March 31, 2014 Filed July 25, 2014 and Amended July 31, 2014 File No. 1-36403 Dear Ms. Sharon Blume, Mr. Mark Brunhofer and Mr.]
[March 18, 2015 Ms. Sharon Blume Mr. Mark Brunhofer Mr. Jim B. Rosenberg Division of Corporation Finance 100F Street, NE Mail Stop 7010 U.S.A. Re: iKang Healthcare Group, Inc. Form 20-F for the Fiscal Year Ended March 31, 2014 Filed July 25, 2014 and Amended July 31, 2014 File No. 1-36403 Dear Ms. Sharon Blume, Mr. Mark Brunhofer and Mr.]
