[September 20, 2013 VIA EDGAR Eric McPhee Staff Accountant Division of Corporation Finance Re: China HGS Real Estate Inc. Form 10-K/A for the Fiscal Year Ended September 30, 2012 Filed December 28, 2012 File No. 001-34864 Dear Mr. McPhee, Note 2. Summary of Significant Accounting Policies, page 47 Real estate property development completed and under development, page 50 1. We]
[September 20, 2013 VIA EDGAR Eric McPhee Staff Accountant Division of Corporation Finance Re: China HGS Real Estate Inc. Form 10-K/A for the Fiscal Year Ended September 30, 2012 Filed December 28, 2012 File No. 001-34864 Dear Mr. McPhee, Note 2. Summary of Significant Accounting Policies, page 47 Real estate property development completed and under development, page 50 1. We]
[YANZHOU COAL MINING COMPANY LIMITED Address : 298 Fushan South Road, Shandong Province, China Tel: 86537 5385343 Fax: 86537 5383311 September 18, 2013 VIA EDGAR Ms. Tia L. Jenkins Senior Assistant Chief Accountant Office of Beverages, Apparel, and Mining Division of Corporate Finance Dear Ladies and Gentlemen, Yanzhou Coal Mining Company Limited Form 20-F for the Year Ended December 31,]
[CHINA INFORMATION TECHNOLOGY, INC. st September 18, 2013 By EDGAR Transmission Re: China Information Technology, Inc. Form 20-F for Fiscal Year Ended December 31, 2012 Filed April 22, 2013 File No. 001-35722 Dear Ms. John: Company Form 20-F We hereby submit the responses of China Information Technology, Inc. (the For the convenience of the Staff, each of the Staffs]
[September 18, 2013 Jeanne Bennett Re: China BAK Battery, Inc. Form 10-K for the Fiscal Year Ended September 30, 2012 Filed December 31, 2012 Form 10-Q for the Quarterly Period Ended June 30, 2013 Filed August 19, 2013 File No. 001-32898 Dear Ms. Bennett: Company Staff Commission Form 10-K Form 10-Q On behalf of China BAK Battery, Inc. (the ]
[September 18, 2013 Jeanne Bennett Re: China BAK Battery, Inc. Form 10-K for the Fiscal Year Ended September 30, 2012 Filed December 31, 2012 Form 10-Q for the Quarterly Period Ended June 30, 2013 Filed August 19, 2013 File No. 001-32898 Dear Ms. Bennett: Company Staff Commission Form 10-K Form 10-Q On behalf of China BAK Battery, Inc. (the ]
[YANZHOU COAL MINING COMPANY LIMITED Address : 298 Fushan South Road, Shandong Province, China Tel: 86537 5385343 Fax: 86537 5383311 September 18, 2013 VIA EDGAR Ms. Tia L. Jenkins Senior Assistant Chief Accountant Office of Beverages, Apparel, and Mining Division of Corporate Finance Dear Ladies and Gentlemen, Yanzhou Coal Mining Company Limited Form 20-F for the Year Ended December 31,]
[September 16, 2013 Mr. Jim B. Rosenberg Senior Assistant Chief Accountant Division of Corporation Finance Dear Sirs, Re: China Life Insurance Company Limited Form 20-F for the Year Ended December 31, 2012 File No. 001-31914 Company We refer to your letter dated September 9, 2013 addressed to China Life Insurance Company Limited (the Please be advised that the Company will]
[September 16, 2013 VIA EDGAR Cecilia Blye, Chief Office of Global Security Risk Barbara Jacobs, Assistant Director Division of Corporation Finance 100 F Street, N.E. Re: Ctrip.com International, Ltd. Form 20-F for the Fiscal Year Ended December 31, 2012 Filed on March 29, 2013 File No. 001-33853 Dear M s . Blye and Ms. Jacobs: Staff * * * Form]
[September 16, 2013 VIA EDGAR Cecilia Blye, Chief Office of Global Security Risk Barbara Jacobs, Assistant Director Division of Corporation Finance 100 F Street, N.E. Re: Ctrip.com International, Ltd. Form 20-F for the Fiscal Year Ended December 31, 2012 Filed on March 29, 2013 File No. 001-33853 Dear M s . Blye and Ms. Jacobs: Staff * * * Form]
