[SKADDEN, ARPS, SLATE, MEAGHER & DIRECT DIAL +852 3740 4850 DIRECT FAX +852 3910 4850 EMAIL ADDRESS JULIE.GAO@SKADDEN.COM PARTNERS JOHN ADEBIYI ¨ CHRISTOPHER W. BETTS EDWARD H.P. LAM ¨ * G.S. PAUL MITCHARD QC ¨ CLIVE W. ROUGH ¨ JONATHAN B. STONE * ALEC P. TRACY * ¨ (ALSO ADMITTED IN ENGLAND & WALES) * (ALSO ADMITTED IN NEW YORK)]
[China Mobile Games and Entertainment Group Limited Block A, 15/F Huajian Building 233 Tianfu Road, Tianhe District Guangzhou, Peoples Republic of China January 29, 2014 VIA CORRESPONDENCE Melissa Kindelan, Staff Accountant Christine Davis, Assistant Chief Accountant Patrick Gilmore, Accounting Branch Chief 100 F Street, N.E. Re China Mobile Games and Entertainment Group Limited Form 20-F for the Fiscal Year Ended]
[China Mobile Games and Entertainment Group Limited Block A, 15/F Huajian Building 233 Tianfu Road, Tianhe District Guangzhou, Peoples Republic of China January 29, 2014 VIA CORRESPONDENCE Melissa Kindelan, Staff Accountant Christine Davis, Assistant Chief Accountant Patrick Gilmore, Accounting Branch Chief 100 F Street, N.E. Re China Mobile Games and Entertainment Group Limited Form 20-F for the Fiscal Year Ended]
[Yingli Green Energy Holding Co., Ltd. 英利绿色能源控股有限公司 3399 North Chaoyang Avenue Baoding 071051, China 中国保定国家高新区朝阳北大街 3399 号（ 071051 ） T + 86 312 8929700 F + 86 312 8929800 yingli@yinglisolar.com www.yinglisolar.com YINGLISOLAR.COM NYSE:YGE January 24, 2014 VIA EDGAR Martin James, Senior Assistant Chief Accountant Kate Tillan, Assistant Chief Accountant Tara Harkins, Staff Accountant Re: Yingli Green Energy Holding Company Limited]
[Yingli Green Energy Holding Co., Ltd. 英利绿色能源控股有限公司 3399 North Chaoyang Avenue Baoding 071051, China 中国保定国家高新区朝阳北大街 3399 号（ 071051 ） T + 86 312 8929700 F + 86 312 8929800 yingli@yinglisolar.com www.yinglisolar.com YINGLISOLAR.COM NYSE:YGE January 24, 2014 VIA EDGAR Martin James, Senior Assistant Chief Accountant Kate Tillan, Assistant Chief Accountant Tara Harkins, Staff Accountant Re: Yingli Green Energy Holding Company Limited]
[Origin Agritech Limited No. 21 Sheng Ming Yuan Road Changping District, Beijing 102206 January 17, 2014 David R. Humphrey, Accounting Branch Chief Division of Corporation Finance Re: Origin Agritech Limited Form 20-F for the year ended September 30, 2012 Filed January 10, 2013 File No. 000-51576 Dear Mr. Humphrey: I am responding to your letter to Origin Agritech Limited, dated]
[Origin Agritech Limited No. 21 Sheng Ming Yuan Road Changping District, Beijing 102206 January 17, 2014 David R. Humphrey, Accounting Branch Chief Division of Corporation Finance Re: Origin Agritech Limited Form 20-F for the year ended September 30, 2012 Filed January 10, 2013 File No. 000-51576 Dear Mr. Humphrey: I am responding to your letter to Origin Agritech Limited, dated]
[Kandi Technologies Group, Inc. January 17, 2014 Via EDGAR Re: Re: Kandi Technologies Group, Inc. Form 10-K for the Fiscal Year Ended December 31, 2012 Filed April 1, 2013 File No. 001-33997 Dear Ms. Shenk: Kandi Technologies Group, Inc. Item 1. Business, page 1 1. We note your response to prior comment 1. So that we may better understand your] [CORRESP 2 filename2.htm] [CORRESP 3 filename3.htm] [CORRESP 4 filename4.htm]
[Kandi Technologies Group, Inc. January 17, 2014 Via EDGAR Re: Re: Kandi Technologies Group, Inc. Form 10-K for the Fiscal Year Ended December 31, 2012 Filed April 1, 2013 File No. 001-33997 Dear Ms. Shenk: Kandi Technologies Group, Inc. Item 1. Business, page 1 1. We note your response to prior comment 1. So that we may better understand your] [CORRESP 2 filename2.htm] [CORRESP 3 filename3.htm] [CORRESP 4 filename4.htm]
[VIA EDGAR CORRESP January 15, 2014 Jim B. Rosenberg, Senior Assistant Chief Accountant Dana Hartz, Staff Accountant Mary Mast, Senior Staff Accountant Division of Corporate Finance 100 F Street, NE Re: China Nepstar Chain Drugstore Ltd. Form 20-F for the Fiscal Year Ended December 31, 2012 Filed April 26, 2013 File No. 001-33751 Dear Mr. Rosenberg, Ms. Hartz and Ms.]
