[August 30, 2013 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, Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations, page 28 Liquidity and Capital Resources, page 35 1. We]
[BEIJING BRUSSELS CENTURY CITY HONG KONG JAKARTA LONDON LOS ANGELES NEWPORT BEACH 2765 Sand Hill Road Menlo Park, California 94025-7019 TELEPHONE (650) 473-2600 FACSIMILE (650) 473-2601 www.omm.com NEW YORK SAN FRANCISCO SEOUL SHANGHAI SINGAPORE TOKYO August 30, 2013 VIA EDGAR WRITERS DIRECT DIAL (650) 473-2630 WRITERS E-MAIL ADDRESS pku@omm.com Division of Corporation Finance 100 F Street, NE Attention: Amanda Ravitz,]
[BEIJING BRUSSELS CENTURY CITY HONG KONG JAKARTA LONDON LOS ANGELES NEWPORT BEACH 2765 Sand Hill Road Menlo Park, California 94025-7019 TELEPHONE (650) 473-2600 FACSIMILE (650) 473-2601 www.omm.com NEW YORK SAN FRANCISCO SEOUL SHANGHAI SINGAPORE TOKYO August 30, 2013 VIA EDGAR WRITERS DIRECT DIAL (650) 473-2630 WRITERS E-MAIL ADDRESS pku@omm.com Division of Corporation Finance 100 F Street, NE Attention: Amanda Ravitz,]
[SINA Corporation 37F, Jin Mao Tower 88 Century Boulevard, Pudong Shanghai 200121, China August 29, 2013 VIA EDGAR Ms. Kathleen Collins, Accounting Branch Chief Ms. Melissa Kindelan, Staff Accountant Division of Corporation Finance 100 F Street, NE Re: SINA Corporation (the Company) Form 20-F for the Fiscal Year Ended December 31, 2012 (the 2012 Form 20-F) Filed o n April]
[AIDU NC B Baidu Campus No. 10 Shangdi 10th Street Haidian District, Beijing 100085 The Peoples Republic of China August 29, 2013 VIA EDGAR Kathleen Collins, Accounting Branch Chief Melissa Kindelan, Staff Accountant Gabriel Eckstein, Staff Attorney Matthew Crispino, Staff Attorney Division of Corporation Finance 100 F Street, N.E. Re: Baidu, Inc. Form 20-F for Fiscal Year Ended December 31,]
[SINA Corporation 37F, Jin Mao Tower 88 Century Boulevard, Pudong Shanghai 200121, China August 29, 2013 VIA EDGAR Ms. Kathleen Collins, Accounting Branch Chief Ms. Melissa Kindelan, Staff Accountant Division of Corporation Finance 100 F Street, NE Re: SINA Corporation (the Company) Form 20-F for the Fiscal Year Ended December 31, 2012 (the 2012 Form 20-F) Filed o n April]
[AIDU NC B Baidu Campus No. 10 Shangdi 10th Street Haidian District, Beijing 100085 The Peoples Republic of China August 29, 2013 VIA EDGAR Kathleen Collins, Accounting Branch Chief Melissa Kindelan, Staff Accountant Gabriel Eckstein, Staff Attorney Matthew Crispino, Staff Attorney Division of Corporation Finance 100 F Street, N.E. Re: Baidu, Inc. Form 20-F for Fiscal Year Ended December 31,]
[August 27, 2013 Via EDGAR Division of Corporation Finance Attn: William H. Thompson, Accounting Branch Chief Tony Watson Re: China Recycling Energy Corporation Amendment No. 1 to Form 10-K for Fiscal Year Ended December 31, 2011 Filed July 18, 2013 Response dated August 5, 2013 File No. 001-34625 Dear Mr. Thompson: On behalf of our client, China Recycling Energy Corporation]
[August 27, 2013 Via EDGAR Division of Corporation Finance Attn: William H. Thompson, Accounting Branch Chief Tony Watson Re: China Recycling Energy Corporation Amendment No. 1 to Form 10-K for Fiscal Year Ended December 31, 2011 Filed July 18, 2013 Response dated August 5, 2013 File No. 001-34625 Dear Mr. Thompson: On behalf of our client, China Recycling Energy Corporation]
[August 23, 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 March 31, 2013 Filed May 20, 2013 Amendment No. 1 to Form 10-Q for Quarterly Period Ended March 31, 2013 Filed July 15, 2013 File No. 001-32898 Dear Ms.]
