[January 16, 2015 VIA EDGAR Larry Spirgel, Assistant Director Re: Youku Tudou Inc. (the Company ) Form 20-F for Fiscal Year Ended December 31, 2013 (the 2013 Form 20-F ) Filed April 16, 2014 (File No. 001-34977) Dear Mr. Spirgel, Ms. Jacobson and Mr. Suehiro: All capitalized terms used but not defined in this letter shall have the meanings ascribed]
[American Lorain Corporation January 16, 2015 Via EDGAR Re: Re: American Lorain Corporation Form 10-K for Fiscal Year Ended December 31, 2013 Filed March 31, 2014 Definitive Proxy Statement on Schedule 14A Filed April 30, 2014 Form 10-Q for Quarterly Period Ended September 30, 2014 Filed November 19, 2014 File No. 1-34449 Dear Mr. Schwall: American Lorain Corporation(ALN or the] [CORRESP 2 filename2.htm]
[American Lorain Corporation January 16, 2015 Via EDGAR Re: Re: American Lorain Corporation Form 10-K for Fiscal Year Ended December 31, 2013 Filed March 31, 2014 Definitive Proxy Statement on Schedule 14A Filed April 30, 2014 Form 10-Q for Quarterly Period Ended September 30, 2014 Filed November 19, 2014 File No. 1-34449 Dear Mr. Schwall: American Lorain Corporation(ALN or the] [CORRESP 2 filename2.htm]
[[Letterhead of Orrick, Herrington & Sutcliffe LLP] January 14, 2015 Brett E. Cooper (415) 773-5918 bcooper@orrick.com VIA EDGAR CORRESPONDENCE Robert F. Telewicz, Jr., Senior Staff Accountant Division of Corporation Finance 100 F Street, NE Re: China Metro-Rural Holdings Limited Form 20-F for Fiscal Year Ended March 31, 2014 Filed July 11, 2014 File No. 000-53776 Dear Mr. Telewicz: Form 20-F]
[[Letterhead of Orrick, Herrington & Sutcliffe LLP] January 14, 2015 Brett E. Cooper (415) 773-5918 bcooper@orrick.com VIA EDGAR CORRESPONDENCE Robert F. Telewicz, Jr., Senior Staff Accountant Division of Corporation Finance 100 F Street, NE Re: China Metro-Rural Holdings Limited Form 20-F for Fiscal Year Ended March 31, 2014 Filed July 11, 2014 File No. 000-53776 Dear Mr. Telewicz: Form 20-F]
[21Vianet Group, Inc. M5, 1 Jiuxianqiao East Road Chaoyang District Beijing, 100016 The Peoples Republic of China January 13, 2015 VIA EDGAR Craig Wilson, Senior Assistant Chief Accountant Melissa Walsh, Staff Accountant Jeffrey Kauten, Staff Attorney Matthew Crispino, Staff Attorney Division of Corporation Finance 100 F Street, N.E. Re: 21Vianet Group, Inc. (the Company) Form 20-F for the Fiscal Year]
[January 13, 2015 Ms. Jennifer Thompson Mr. Yong Kim Division of Corporation Finance 100F Street, NE Mail Stop 7010 U.S.A. Re: Form 20-F for the Fiscal Year Ended December 31, 2013 Filed April 29, 2014 File No. 1-36144 Dear Ms. Jennifer Thompson and Mr. Yong Kim, Form 20-F for fiscal year ended December 31, 2013 Item 4.B. Business Overview, page]
[January 13, 2015 Ms. Jennifer Thompson Mr. Yong Kim Division of Corporation Finance 100F Street, NE Mail Stop 7010 U.S.A. Re: Form 20-F for the Fiscal Year Ended December 31, 2013 Filed April 29, 2014 File No. 1-36144 Dear Ms. Jennifer Thompson and Mr. Yong Kim, Form 20-F for fiscal year ended December 31, 2013 Item 4.B. Business Overview, page]
[January 12, 2015 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Stephen G. Krikorian, Accounting Branch Chief Re: Sohu.com Inc. Form 10-K for the fiscal year ended December 31, 2013 Filed on February 28, 2014 File No. 000-30961 Dear Mr. Krikorian: Sohu Company Staff Second Comment Letter Form 10-K We are transmitting this letter on behalf of]
[January 12, 2015 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Stephen G. Krikorian, Accounting Branch Chief Re: Sohu.com Inc. Form 10-K for the fiscal year ended December 31, 2013 Filed on February 28, 2014 File No. 000-30961 Dear Mr. Krikorian: Sohu Company Staff Second Comment Letter Form 10-K We are transmitting this letter on behalf of]
