[] [Manatt, Phelps & Phillips, LLP December 28, 2017 Highpower International, Inc. Building A1, Luoshan Industrial Zone, Shanxia, Pinghu, Longgang, Shenzhen, Guangdong, 518111 People’s Republic of China Re: Registration Statement on Form S-8 Ladies and Gentlemen: Registration Statement Company Commis]
[] [Manatt, Phelps & Phillips, LLP December 28, 2017 Highpower International, Inc. Building A1, Luoshan Industrial Zone, Shanxia, Pinghu, Longgang, Shenzhen, Guangdong, 518111 People’s Republic of China Re: Registration Statement on Form S-8 Ladies and Gentlemen: Registration Statement Company Commis]
[] [REEDER & SIMPSON, P.C. ATTORNEYS AT LAW P.O. Box 601 +1-692-625-3602 Telephone: RRE Commercial Center Email: dreeder.rmi@gmail.com Majuro, MH 96960 r.simpson@simpson.gr December 21, 2017 Seaspan Corporation Unit 2, 2nd Floor, Bupa Centre 141 Connaught Road West Hong Kong, China S-8 Re: Seaspan Co]
[] [REEDER & SIMPSON, P.C. ATTORNEYS AT LAW P.O. Box 601 +1-692-625-3602 Telephone: RRE Commercial Center Email: dreeder.rmi@gmail.com Majuro, MH 96960 r.simpson@simpson.gr December 21, 2017 Seaspan Corporation Unit 2, 2nd Floor, Bupa Centre 141 Connaught Road West Hong Kong, China S-8 Re: Seaspan Co]
[FORM S-8 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 VIPSHOP HOLDINGS LIMITED Cayman Islands Not Applicable (State or Other Jurisdiction of (I.R.S. Employer Incorporation or Organization) Identification No.) No. 20 Huahai Street Liwan District, Guangzhou 510370 Peoples Republic of China]
[FORM S-8 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 VIPSHOP HOLDINGS LIMITED Cayman Islands Not Applicable (State or Other Jurisdiction of (I.R.S. Employer Incorporation or Organization) Identification No.) No. 20 Huahai Street Liwan District, Guangzhou 510370 Peoples Republic of China]
[FORM S-8 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Alibaba Group Holding Limited Cayman Islands Not Applicable (State or other jurisdiction of (I.R.S. Employer c/o Alibaba Group Services Limited 26/F Tower One, Times Square 1 Matheson Street Causeway Bay Hong Kong +852-2215-5100 2014 P]
[FORM S-8 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 CTRIP.COM INTERNATIONAL, LTD. Cayman Islands Not Applicable (State or Other Jurisdiction of (I.R.S. Employer Incorporation or Organization) Identification No.) 968 Jin Zhong Road Shanghai 200335 Peoples Republic of China Ctrip.com Int]
[FORM S-8 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 CTRIP.COM INTERNATIONAL, LTD. Cayman Islands Not Applicable (State or Other Jurisdiction of (I.R.S. Employer Incorporation or Organization) Identification No.) 968 Jin Zhong Road Shanghai 200335 Peoples Republic of China Ctrip.com Int]
[FORM S-8 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Phoenix New Media Limited Cayman Islands Not Applicable (State or other jurisdiction of (I.R.S. Employer Incorporation or Organization) Identification No.) Sinolight Plaza, Floor 16 No. 4 Qiyang Road Wangjing, Chaoyang District Beijing]
