[KADDEN RPS LATE EAGHER LOM S DIRECT DIAL 852-3740 4863 DIRECT FAX 852-3740 4727 ARTNERS P OHN DEBIYI ¿ J HRISTOPHER ETTS C DWARD AM ¿ E AUL ITCHARD ¿ G.S. P LIVE OUGH ¿ C ONATHAN TONE J LEC RACY A ¿ LSO DMITTED IN NGLAND ALES LSO DMITTED IN EW ORK * (A EGISTERED OREIGN AWYERS R ILL]
[SKADDEN, ARPS, SLATE, MEAGHER & FLOM 世達國際律師事務所 AFFILIATE OFFICES PARTNERS 42/F, EDINBURGH TOWER, THE LANDMARK JOHN ADEBIYI ¨ 15 QUEENS ROAD CENTRAL, HONG KONG BOSTON CHRISTOPHER W. BETTS CHICAGO EDWARD H.P. LAM ¨ * TEL: (852) 3740-4700 HOUSTON G.S. PAUL MITCHARD QC ¨ FAX: (852) 3740-4727 LOS ANGELES CLIVE W. ROUGH ¨ www.skadden.com NEW YORK JONATHAN B. STONE * PALO]
[SKADDEN, ARPS, SLATE, MEAGHER & FLOM 世達國際律師事務所 AFFILIATE OFFICES PARTNERS 42/F, EDINBURGH TOWER, THE LANDMARK JOHN ADEBIYI ¨ 15 QUEENS ROAD CENTRAL, HONG KONG BOSTON CHRISTOPHER W. BETTS CHICAGO EDWARD H.P. LAM ¨ * TEL: (852) 3740-4700 HOUSTON G.S. PAUL MITCHARD QC ¨ FAX: (852) 3740-4727 LOS ANGELES CLIVE W. ROUGH ¨ www.skadden.com NEW YORK JONATHAN B. STONE * PALO]
[AIDU NC B Baidu Campus No. 10 Shangdi 10th Street Haidian District, Beijing 100085 The Peoples Republic of China May 8, 2014 VIA EDGAR Patrick Gilmore, Accounting Branch Chief Melissa Kindelan, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Baidu, Inc. (the Company) Form 20-F for Fiscal Year Ended December 31, 2013 (the 2013 20-F) Filed March]
[AIDU NC B Baidu Campus No. 10 Shangdi 10th Street Haidian District, Beijing 100085 The Peoples Republic of China May 8, 2014 VIA EDGAR Patrick Gilmore, Accounting Branch Chief Melissa Kindelan, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Baidu, Inc. (the Company) Form 20-F for Fiscal Year Ended December 31, 2013 (the 2013 20-F) Filed March]
[May 7, 2014 VIA EMAIL AND MAIL Michael Clampitt Senior Counsel Division of Corporation Finance 100 F Street, N.E. Re: China Commercial Credit, Inc. Amendment No. 3 to Registration Statement on Form S-1 Filed April 25, 2014 File No. 333-193360 Dear Mr. Clampitt: Amendment No. 3 to Registration Statement on Form S-1 filed April 25, 2014 The Company, page 2]
[May 7, 2014 VIA EMAIL AND MAIL Michael Clampitt Senior Counsel Division of Corporation Finance 100 F Street, N.E. Re: China Commercial Credit, Inc. Amendment No. 3 to Registration Statement on Form S-1 Filed April 25, 2014 File No. 333-193360 Dear Mr. Clampitt: Amendment No. 3 to Registration Statement on Form S-1 filed April 25, 2014 The Company, page 2]
[KADDEN RPS LATE EAGHER LOM S DIRECT DIAL 852-3740 4700 DIRECT FAX 852-3740 4727 ARTNERS P OHN DEBIYI ¿ J HRISTOPHER ETTS C DWARD AM ¿ E AUL ITCHARD ¿ G.S. P LIVE OUGH ¿ C ONATHAN TONE J LEC RACY A ¿ LSO DMITTED IN NGLAND ALES LSO DMITTED IN EW ORK * (A EGISTERED OREIGN AWYERS R ILL]
[KADDEN RPS LATE EAGHER LOM S DIRECT DIAL 852-3740 4700 DIRECT FAX 852-3740 4727 ARTNERS P OHN DEBIYI ¿ J HRISTOPHER ETTS C DWARD AM ¿ E AUL ITCHARD ¿ G.S. P LIVE OUGH ¿ C ONATHAN TONE J LEC RACY A ¿ LSO DMITTED IN NGLAND ALES LSO DMITTED IN EW ORK * (A EGISTERED OREIGN AWYERS R ILL]
[Morgan Stanley & Co. International plc 25 Cabot Square, Canary Wharf London E14 4QA United Kingdom J.P. Morgan Securities LLC 383 Madison Avenue New York, NY 10179 VIA EDGAR AND FACSIMILE May 7, 2014 Barbara C. Jacobs, Assistant Director Jan Woo, Attorney-Adviser Christine Davis, Assistant Chief Accountant Eiko Yaoita Pyles, Staff Accountant Division of Corporation Finance 100 F Street, N.E.]
