[Cheetah Mobile Inc. May 7, 2014 VIA EDGAR AND FACSIMILE 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. Re: Cheetah Mobile Inc. Registration Statement on Form F-1 (Registration No. 333-194996) Ladies and Gentlemen: If there is any change in the acceleration request]
[Cheetah Mobile Inc. May 7, 2014 VIA EDGAR AND FACSIMILE 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. Re: Cheetah Mobile Inc. Registration Statement on Form F-1 (Registration No. 333-194996) Ladies and Gentlemen: If there is any change in the acceleration request]
[AXIOM CAPITAL MANAGEMENT, INC. 780 Third Avenue New York, New York 10017 May 7, 2014 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Michael Clampitt, Senior Counsel Re: China Commercial Credit, Inc. Registration Statement on Form S-1 (File No. 333-193360) Dear Mr. Clampitt: Acting on behalf of the several underwriters, we hereby join in the request of]
[AXIOM CAPITAL MANAGEMENT, INC. 780 Third Avenue New York, New York 10017 May 7, 2014 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Michael Clampitt, Senior Counsel Re: China Commercial Credit, Inc. Registration Statement on Form S-1 (File No. 333-193360) Dear Mr. Clampitt: Acting on behalf of the several underwriters, we hereby join in the request of]
[China Commercial Credit, Inc. No. 1688, Yunli Road, Tongli Wujiang, Jiangsu Province People’s Republic of China (86-0512) 6396-0022 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Senior Counsel Esq. Re: China Commercial Credit, Inc. File No. 193360 Senior Counsel Dear Mr. Please note that we acknowledge the following: · · · Very truly yours, Huichun Qin CORRESP]
[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 6, 2014 VIA EDGAR AND FACSIMILE Division of Corporation Finance 100 F Street, N.E. Attention: Mr. Justin Dobbie Mr. J. Nolan McWilliams Mr. Doug Jones Mr. Stephen Kim Re: Tuniu Corporation Registration Statement on Form F-1 (Registration No. 333-195075) Registration Statement on Form 8-A (Registration No. 001-36430) Dear Ladies and Gentlemen: If there is any change in the acceleration]
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[KADDEN RPS LATE EAGHER LOM S 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 AI ALIFORNIA W ULIE AO ALIFORNIA Z. J]
[Morgan Stanley & Co. International plc Credit Suisse Securities (USA) LLC China Renaissance Securities (Hong Kong) Limited 25 Cabot Square, Canary Wharf London E14 4QA United Kingdom Eleven Madison Avenue New York, New York 10010-3629 U.S.A. Unit 901, Agricultural Bank of China Tower 50 Connaught Road Central, Central Hong Kong VIA EDGAR AND FACSIMILE May 6, 2014 Division of Corporation]
