HSOL [Hanwha Q CELLS] CORRESP: July 16, 2015 VIA EDGAR Division of Corporation
[July 16, 2015 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Ms. Amanda Ravitz Assistant Director Mr. Tom Jones Special Counsel Mr. Dan Morris Special Counsel Re: Hanwha Q CELLS Co., Ltd. Amendment No. 4 to Registration Statement on Form F-3 (File No. 333-203726) Ladies and Gentlemen: Very truly yours, Dong Chul Kim Paul]