[J.P. Morgan Securities LLC 383 Madison Avenue Goldman Sachs (Asia) L.L.C. 68th Floor, Cheung Kong Center VIA EDGAR November 13, 2014 Division of Corporation Finance 100 F Street, N.E. Attention: Ms. Susan Block Mr. Donald E. Field Ms. Effie Simpson Ms. Jean Yu Re: Company eHi Car Services Limited (the Ladies and Gentlemen: We hereby join the Companys request]
[November 13, 2014 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: Staff Form 10-K I wish to confirm the substance of my telephone discussion of November 11,]
[November 13, 2014 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: Staff Form 10-K I wish to confirm the substance of my telephone discussion of November 11,]
[[Letterhead of Perfect World Co., Ltd.] November 13, 2014 VIA EDGAR Craig Wilson, Senior Assistant Chief Accountant Juan Migone, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Perfect World Co., Ltd. (the Company) Form 20-F for the Fiscal Year Ended December 31, 2013 (the 2013 20-F) Filed April 29, 2014 (File No. 001-33587) Dear Mr. Wilson and]
[November 13, 2014 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Ms. Susan Block Mr. Donald E. Field Ms. Effie Simpson Ms. Jean Yu Re: eHi Car Services Limited Registration Statement on Form F-1 (Registration No. 333-199150) Registration Statement on Form 8-A (Registration No. 001- 36731) Dear Ladies and Gentlemen: If there is any change in the]
[BEIJING 2765 Sand Hill Road NEW YORK BRUSSELS Menlo Park, California 94025-7019 SAN FRANCISCO CENTURY CITY SEOUL HONG KONG TELEPHONE (650) 473-2600 SHANGHAI JAKARTA FACSIMILE (650) 473-2601 SINGAPORE LONDON www.omm.com TOKYO LOS ANGELES NEWPORT BEACH WRITERS DIRECT DIAL WRITERS E-MAIL ADDRESS November 10 , 2014 VIA EDGAR Division of Corporation Finance Mail Stop 3030 100 F Street, NE Attention: Susan]
[BEIJING 2765 Sand Hill Road NEW YORK BRUSSELS Menlo Park, California 94025-7019 SAN FRANCISCO CENTURY CITY SEOUL HONG KONG TELEPHONE (650) 473-2600 SHANGHAI JAKARTA FACSIMILE (650) 473-2601 SINGAPORE LONDON www.omm.com TOKYO LOS ANGELES NEWPORT BEACH WRITERS DIRECT DIAL WRITERS E-MAIL ADDRESS November 10 , 2014 VIA EDGAR Division of Corporation Finance Mail Stop 3030 100 F Street, NE Attention: Susan]
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[[XINYUAN REAL ESTATE CO. LTD. LETTERHEAD] November 7, 2014 Mr. Terence O’Brien Accounting Branch Chief Division of Corporation Finance Re: Xinyuan Real Estate Co., Ltd. Response Letter Dated October 1, 2014 File No. 1-33863 Dear Mr. O’Brien: We have addressed each of the Staff’s comments in the order presented in the Comment Letter. For ease of reference, we have included]
