[December27, 2013 VIA EDGAR Barbara C. Jacobs,sistant Director Mark P. Shuman, Branch Chief Legal Jan Woo, Attorney-Adviser Division ofrporation Finance 100 F Street, N.E. Re: Jiayuan.com International Limited (thempany) Form20-F for the Fiscal Year Ended December31, 2012 (the 2012 Form20-F) Filed April29, 2013 File No.001-35157 Dear Ms.Jacobs, Mr.Shuman and Ms.Woo:]
[December27, 2013 VIA EDGAR Barbara C. Jacobs,sistant Director Mark P. Shuman, Branch Chief Legal Jan Woo, Attorney-Adviser Division ofrporation Finance 100 F Street, N.E. Re: Jiayuan.com International Limited (thempany) Form20-F for the Fiscal Year Ended December31, 2012 (the 2012 Form20-F) Filed April29, 2013 File No.001-35157 Dear Ms.Jacobs, Mr.Shuman and Ms.Woo:]
[China Mobile Games and Entertainment Group Limited Block A, 15/F Huajian Building 233 Tianfu Road, Tianhe District Guangzhou, Peoples Republic of China December 27, 2013 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 December 27, 2013 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]
[Taomee Holdings Limited 16/F, Building No. A-2, No. 1528 Gumei Road, Xuhui District Shanghai 200233, Peoples Republic of China December 23, 2013 VIA EDGAR Stephen Krikorian, Accounting Branch Chief Laura Veator, Staff Accountant Katherine Wray, Staff Attorney Maryse Mills-Apenteng, Special Counsel Division of Corporation Finance 100 F Street, N.E. Re: Taomee Holdings Limited (the Company) Form 20-F for the Fiscal]
[Taomee Holdings Limited 16/F, Building No. A-2, No. 1528 Gumei Road, Xuhui District Shanghai 200233, Peoples Republic of China December 23, 2013 VIA EDGAR Stephen Krikorian, Accounting Branch Chief Laura Veator, Staff Accountant Katherine Wray, Staff Attorney Maryse Mills-Apenteng, Special Counsel Division of Corporation Finance 100 F Street, N.E. Re: Taomee Holdings Limited (the Company) Form 20-F for the Fiscal]
[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 December 20, 2013 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 December 20, 2013 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 EnergyLtd. 3399 North Chaoyang Avenue Baoding 071051, China 3399 071051 T + 86 312 8929700 F + 86 312 8929800 yingli@yinglisolar.com www.yinglisolar.com YINGLISOLAR.COM NYSE:YGE December 20, 2013 VIA EDGAR Martin James, Seniorsistant Chief Accountant Kate Tillan,sistant Chief Accountant Tara Harkins, Staff Accountant Re: Yingli Green Energympany Limited]
[Yingli Green EnergyLtd. 3399 North Chaoyang Avenue Baoding 071051, China 3399 071051 T + 86 312 8929700 F + 86 312 8929800 yingli@yinglisolar.com www.yinglisolar.com YINGLISOLAR.COM NYSE:YGE December 20, 2013 VIA EDGAR Martin James, Seniorsistant Chief Accountant Kate Tillan,sistant Chief Accountant Tara Harkins, Staff Accountant Re: Yingli Green Energympany Limited]
