[IMPSON HACHER ARTLETT S CBC OWER TH LOOR I ARDEN OAD 3 G ONG ONG H (852) 2514-7600 ACSIMILE F IRECT IAL UMBER D +852-2514-7630 AIL DDRESS lchen@stblaw.com E-M September 5, 2014 VIA EDGAR 100 F Street, N.E. Attention: Ms. Mara L. Ransom, Assistant Director Ms. Jennifer Thompson, Accounting Branch Chief Mr. Dietrich King, Legal Branch Chief Ms. Lisa Kohl,]
[IMPSON HACHER ARTLETT S OWER TH LOOR ICBC T ARDEN OAD 3 G ONG ONG H (852) 2514-7600 ACSIMILE F IRECT IAL UMBER D +852-2514-7630 AIL DDRESS E-M lchen@stblaw.com September 3, 2014 VIA EDGAR 100 F Street, N.E. Attention: Ms. Mara L. Ransom, Assistant Director Ms. Jennifer Thompson, Accounting Branch Chief Mr. Dietrich King, Legal Branch Chief Ms. Lisa Kohl,]
[29 August 2014 VIA EDGAR CORRESP Brian Cascio Gary Todd Kristin Lochhead Division of Corporation Finance 100 F Street, NE Re: JinkoSolar Holding Co., Ltd. Form 20-F for the fiscal year ended December 31, 2013 Filed April 18, 2014 File No. 001-34615 Dear Mr. Cascio, Mr. Todd and Ms. Lochhead: Letter Staff Commission 20-F Company Prior Comments Reference is made]
[29 August 2014 VIA EDGAR CORRESP Brian Cascio Gary Todd Kristin Lochhead Division of Corporation Finance 100 F Street, NE Re: JinkoSolar Holding Co., Ltd. Form 20-F for the fiscal year ended December 31, 2013 Filed April 18, 2014 File No. 001-34615 Dear Mr. Cascio, Mr. Todd and Ms. Lochhead: Letter Staff Commission 20-F Company Prior Comments Reference is made]
[[Letterhead of Daqo New Energy Corp.] 666 Longdu Avenue Wanzhou, Chongqing F4 404000 The People’s Republic of China August 28, 2014 VIA EDGAR Martin James, Senior Assistant Chief Accountant Brian Soares Kate Tillan, Assistant Chief Accountant Li Xiao, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Daqo New Energy Corp. (the “Company”) Form 20-F for the fiscal]
[IMPSON HACHER ARTLETT S OWER TH LOOR ICBC T ARDEN OAD 3 G ONG ONG H (852) 2514-7600 ACSIMILE F IRECT IAL UMBER D AIL DDRESS E-M +852-2514-7630 lchen@stblaw.com August 27, 2014 VIA EDGAR 100 F Street, N.E. Attention: Ms. Mara L. Ransom, Assistant Director Ms. Jennifer Thompson, Accounting Branch Chief Mr. Dietrich King, Legal Branch Chief Ms. Lisa Kohl,]
[IMPSON HACHER ARTLETT S OWER TH LOOR ICBC T ARDEN OAD 3 G ONG ONG H (852) 2514-7600 ACSIMILE F IRECT IAL UMBER D AIL DDRESS E-M +852-2514-7630 lchen@stblaw.com August 27, 2014 VIA EDGAR 100 F Street, N.E. Attention: Ms. Mara L. Ransom, Assistant Director Ms. Jennifer Thompson, Accounting Branch Chief Mr. Dietrich King, Legal Branch Chief Ms. Lisa Kohl,]
[VIA EDGAR CORRESPONDENCE Mr. Daniel L. Gordon Branch Chief Division of Corporation Finance 100 F Street, NE August 26, 2014 Dear Mr. Gordon, Re: Melco Crown Entertainment Limited (the Company or we) Form 20-F for the Fiscal Year Ended December 31, 2013 (Form 20F) Filed April 15, 2014 File No. 001-33178 We are responding to the Staffs letter of August]
[NOAH HOLDINGS LIMITED No. 32 Qinhuangdao Road, Building C Shanghai 200082, Peoples Republic of China August 26, 2014 VIA EDGAR Kevin W. Vaughn, Branch Chief Lory Empie, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Noah Holdings Limited (the Company) Form 20-F for Fiscal Year Ended December 31, 2013 (the 2013 20-F) Filed March 24, 2014 File]
[NOAH HOLDINGS LIMITED No. 32 Qinhuangdao Road, Building C Shanghai 200082, Peoples Republic of China August 26, 2014 VIA EDGAR Kevin W. Vaughn, Branch Chief Lory Empie, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Noah Holdings Limited (the Company) Form 20-F for Fiscal Year Ended December 31, 2013 (the 2013 20-F) Filed March 24, 2014 File]
