[VIA EDGAR Division of Corporation Finance Mail Stop 4720 100 F Street, N.E. Attention: Brian Cascio, Accounting Branch Chief Andri Boerman December 31, 2014 Re: ChipMOS TECHNOLOGIES (Bermuda) LTD. Form 20-F for the Fiscal Year Ended December 31, 2013 Filed April 25, 2014 File No. 000-31106 Ladies and Gentlemen: The comment and response set forth below are keyed to the]
[VIA EDGAR Division of Corporation Finance Mail Stop 4720 100 F Street, N.E. Attention: Brian Cascio, Accounting Branch Chief Andri Boerman December 31, 2014 Re: ChipMOS TECHNOLOGIES (Bermuda) LTD. Form 20-F for the Fiscal Year Ended December 31, 2013 Filed April 25, 2014 File No. 000-31106 Ladies and Gentlemen: The comment and response set forth below are keyed to the]
[SIMPSON THACHER & BARTLETT ICBC TOWER, 35TH FLOOR FACSIMILE (852) 2869-7694 DIRECT DIAL NUMBER +852-2514-7650 E-MAIL ADDRESS clin@stblaw.com December 30, 2014 VIA EDGAR Loan Lauren P. Nguyen, Special Counsel Julie Griffith 100 F Street, N.E. Re: Bona Film Group Limited Amendment No. 1 to Registration Statement on Form F-3 Filed October 14, 2014 File No. 333-195426 Dear Ms. Nguyen and]
[SIMPSON THACHER & BARTLETT ICBC TOWER, 35TH FLOOR FACSIMILE (852) 2869-7694 DIRECT DIAL NUMBER +852-2514-7650 E-MAIL ADDRESS clin@stblaw.com December 30, 2014 VIA EDGAR Loan Lauren P. Nguyen, Special Counsel Julie Griffith 100 F Street, N.E. Re: Bona Film Group Limited Amendment No. 1 to Registration Statement on Form F-3 Filed October 14, 2014 File No. 333-195426 Dear Ms. Nguyen and]
[Albany Northern Virginia 303 Peachtree Street, NE Suite 5300 THOMAS WARDELL EMAIL ADDRESS Direct Phone: 404.527.4990 twardell@mckennalong.com Direct Fax: 404.527.4198 December 24, 2014 VIA: EDGAR 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]
[Albany Northern Virginia 303 Peachtree Street, NE Suite 5300 THOMAS WARDELL EMAIL ADDRESS Direct Phone: 404.527.4990 twardell@mckennalong.com Direct Fax: 404.527.4198 December 24, 2014 VIA: EDGAR 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]
[SIMPSON THACHER & BARTLETT ICBC TOWER, 35TH FLOOR 3 GARDEN ROAD HONG KONG (852) 2514-7600 FACSIMILE (852) 2869-7694 DIRECT DIAL NUMBER E-MAIL ADDRESS VIA EDGAR December 24, 2014 Larry Spirgel, Assistant Director Terry French, Account Branch Chief Sharon Virga, Senior Staff Accountant Division of Corporation Finance Re: Xueda Education Group Form 20-F for Fiscal Year Ended December 31, 2013 Filed]
[December 24, 2014 VIA EDGAR Larry Spirgel, Assistant Director Re: Youku Tudou Inc. (the Company ) Form 20-F for Fiscal Year Ended December 31, 2013 (the 2013 20-F ) Filed April 16, 2014 (File No. 001-34977) Dear Mr. Spirgel, Ms. Jacobson and Mr. Suehiro: Very truly yours, Michael Xu Chief Financial Officer and Senior Vice President, Youku Tudou Inc. cc:]
[SIMPSON THACHER & BARTLETT ICBC TOWER, 35TH FLOOR 3 GARDEN ROAD HONG KONG (852) 2514-7600 FACSIMILE (852) 2869-7694 DIRECT DIAL NUMBER E-MAIL ADDRESS VIA EDGAR December 24, 2014 Larry Spirgel, Assistant Director Terry French, Account Branch Chief Sharon Virga, Senior Staff Accountant Division of Corporation Finance Re: Xueda Education Group Form 20-F for Fiscal Year Ended December 31, 2013 Filed]
[December 24, 2014 VIA EDGAR Larry Spirgel, Assistant Director Re: Youku Tudou Inc. (the Company ) Form 20-F for Fiscal Year Ended December 31, 2013 (the 2013 20-F ) Filed April 16, 2014 (File No. 001-34977) Dear Mr. Spirgel, Ms. Jacobson and Mr. Suehiro: Very truly yours, Michael Xu Chief Financial Officer and Senior Vice President, Youku Tudou Inc. cc:]
