[Golenbock Eiseman Assor Bell & Peskoe, LLC Attorneys at Law th 437 Madison Avenue – 40 New York, New York 10022 November 14, 2013 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: On behalf of]
[llp [Letterhead of Cahill Gordon & Reindel (212) 701-3491 Re: Form 20-F for Fiscal Year Ended December 31, 2012 Filed April 26, 2013 File No. 000-30678 Dear Kathryn Jacobson The Company appreciates the Staff’s consideration. The Company continues to diligently prepare a response. -2- Sincerely, Assistant Director Division of Corporation Finance 100 F. Street, N.E. VIA EDGAR cc: Dean Suehiro]
[November 12, 2013 VIA EDGAR Larry Spirgel, Assistant Director Celeste Murphy, Legal Branch Chief Ajay Koduri, Staff Attorney Terry French, Accounting Branch Chief Michael Henderson, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Sungy Mobile Limited (CIK No. 0001584133) Response to the Staffs Comment Letter Dated November 1, 2013 Dear Mr. Spirgel, Ms. Murphy, Mr. Koduri, Mr.]
[November 12, 2013 VIA EDGAR Larry Spirgel, Assistant Director Celeste Murphy, Legal Branch Chief Ajay Koduri, Staff Attorney Terry French, Accounting Branch Chief Michael Henderson, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Sungy Mobile Limited (CIK No. 0001584133) Response to the Staffs Comment Letter Dated November 1, 2013 Dear Mr. Spirgel, Ms. Murphy, Mr. Koduri, Mr.]
[21Vianet Group, Inc. M5, 1 Jiuxianqiao East Road Chaoyang District Beijing, 100016 The Peoples Republic of China November 12, 2013 VIA EDGAR Stephen Krikorian, Accounting Branch Chief Melissa Walsh, Staff Accountant 100 F Street, N.E. Re: 21Vianet Group, Inc. (the Company) Form 20-F for the Fiscal Year Ended December 31, 2012 (the 2012 Form 20-F) Filed on April 19, 2013]
[767 Fifth Avenue New York, NY 10153-0119 +1 212 310 8000 tel +1 212 310 8007 fax November 8, 2013 VIA EDGAR TRANSMISSION Max A. Webb Re: AMC Entertainment Holdings, Inc. Amendment No. 2 to Registration Statement on Form S-1 (File No. 333-190904) Dear Mr. Webb: For ease of reference, each of the Staffs comments is reproduced below in bold]
[767 Fifth Avenue New York, NY 10153-0119 +1 212 310 8000 tel +1 212 310 8007 fax November 8, 2013 VIA EDGAR TRANSMISSION Max A. Webb Re: AMC Entertainment Holdings, Inc. Amendment No. 2 to Registration Statement on Form S-1 (File No. 333-190904) Dear Mr. Webb: For ease of reference, each of the Staffs comments is reproduced below in bold]
[767 Fifth Avenue New York, NY 10153-0119 +1 212 310 8000 tel +1 212 310 8007 fax November8, 2013 VIA EDGAR TRANSMISSION Max A. Webb Re: AMC Entertainments,Inc. Amendment No.2 to Registration Statement on FormS-1 (File No.333-190904) Dear Mr.Webb: For ease of reference, each of the Staffsmments is reproduced below in bold and is followed]
[767 Fifth Avenue New York, NY 10153-0119 +1 212 310 8000 tel +1 212 310 8007 fax November8, 2013 VIA EDGAR TRANSMISSION Max A. Webb Re: AMC Entertainments,Inc. Amendment No.2 to Registration Statement on FormS-1 (File No.333-190904) Dear Mr.Webb: For ease of reference, each of the Staffsmments is reproduced below in bold and is followed]
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