XIN [Xinyuan Real Estate] S-8:

[] [Our ref DLK/629097-000001/8293112v1 Direct tel +852 2971 3006 Email derrick.kan@maplesandcalder.com Xinyuan Real Estate Co., Ltd. 27/F, China Central Place, Tower II 79 Jianguo Road, Chaoyang District Beijing 100025 People's Republic of China 30 June 2015 Dear Sirs Xinyuan Real Estate Co., Ltd. Company Registration Statement" Act Shares Plan We have been asked to render this opinion in our capacity as] [XINYUAN REAL ESTATE CO., LTD. 2015 STOCK OPTION PLAN Section 1. Plan Company The purpose of the 2015 Stock Option Plan (the “ Certain capitalized terms used in this Plan are defined in Section 2. Section 2. Award (a) Award Agreement (b) Board (c) Cause nolo contendere (d) Change in Control (e) Person Outstanding Company Common Stock Outstanding Company Voting] [Consent of Independent Registered Public Accounting Firm Beijing, People's Republic of China June 30, 2015]

CBAK [CHINA BAK BATTERY] S-8: (Original Filing)

[Registration No. 333- FORM S-8 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 CHINA BAK BATTERY, INC. Nevada 88-0442833 (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification Number) BAK Industrial Park, Meigui Street Huayuankou Economic Zone Dalian, China, 116422 CHINA BAK BATTERY, INC. 2015 EQUITY INCENTIVE PLAN Copies of Correspondence to: CSC Services of Nevada, Inc. Thomas] [50 West Liberty Street, Suite 1000, Reno, Nevada 89501-1950 3960 Howard Hughes Parkway, Suite 500, Las Vegas, Nevada 89169 Telephone: 775-323-1980 Fax: 775-323-2339 Telephone: 702-387-6073 Fax: 702-990-3564 www.shermanhoward.com June 25, 2015 China BAK Battery, Inc. Re: China BAK Battery, Inc./Registration Statement on Form S-8 Ladies and Gentlemen: For purposes of these opinions, we have examined originals or copies, certified or] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM Crowe Horwath (HK) CPA Limited]

CBAK [CHINA BAK BATTERY] S-8: Registration No. 333- FORM S-8 REGISTRATION STATEMENT UNDER

[Registration No. 333- FORM S-8 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 CHINA BAK BATTERY, INC. Nevada 88-0442833 (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification Number) BAK Industrial Park, Meigui Street Huayuankou Economic Zone Dalian, China, 116422 CHINA BAK BATTERY, INC. 2015 EQUITY INCENTIVE PLAN Copies of Correspondence to: CSC Services of Nevada, Inc. Thomas] [50 West Liberty Street, Suite 1000, Reno, Nevada 89501-1950 3960 Howard Hughes Parkway, Suite 500, Las Vegas, Nevada 89169 Telephone: 775-323-1980 Fax: 775-323-2339 Telephone: 702-387-6073 Fax: 702-990-3564 www.shermanhoward.com June 25, 2015 China BAK Battery, Inc. Re: China BAK Battery, Inc./Registration Statement on Form S-8 Ladies and Gentlemen: For purposes of these opinions, we have examined originals or copies, certified or] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM Crowe Horwath (HK) CPA Limited]

JMEI [Jumei International] S-8: (Original Filing)

[] [20th Floor, Tower B, Zhonghui Plaza 11 Dongzhimen South Road, Dongcheng District Beijing 100007 The People’s Republic of China 23 June 2015 Dear Sirs JUMEI INTERNATIONAL HOLDING LIMITED (the "Company") Registration Statement Shares Plan As Cayman Islands counsel to the Company, we have examined the corporate authorisations of the Company in connection with the Plan and the issue of the] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the incorporation by reference in this Registration Statement on Form S-8 of our report PricewaterhouseCoopers Zhong Tian LLP Beijing, the People’s Republic of China June 23, 2015]

By | 2016-03-22T10:53:05+00:00 June 23rd, 2015|Categories: Chinese Stocks, JMEI, SEC Original|Tags: , , , , , |0 Comments

JMEI [Jumei International] S-8:

[] [20th Floor, Tower B, Zhonghui Plaza 11 Dongzhimen South Road, Dongcheng District Beijing 100007 The People’s Republic of China 23 June 2015 Dear Sirs JUMEI INTERNATIONAL HOLDING LIMITED (the "Company") Registration Statement Shares Plan As Cayman Islands counsel to the Company, we have examined the corporate authorisations of the Company in connection with the Plan and the issue of the] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the incorporation by reference in this Registration Statement on Form S-8 of our report PricewaterhouseCoopers Zhong Tian LLP Beijing, the People’s Republic of China June 23, 2015]

By | 2016-03-22T10:53:58+00:00 June 23rd, 2015|Categories: Chinese Stocks, JMEI, Webplus ver|Tags: , , , , , |0 Comments

YOKU [YOUKU TUDOU] S-8: (Original Filing)

[FORM S-8 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Youku Tudou Inc. Cayman Islands Not Applicable (State or other jurisdiction of (I.R.S. Employer incorporation or organization) Identification Number) 11/F, SinoSteel Plaza 8 Haidian Street Haidian District Beijing 100080 People’s Republic of China (86-10) 5885-1881 Youku Tudou Inc. 2014 Share Incentive Plan (Full title of the plans) Law Debenture Corporate] [Our ref DLK/664173-000001/8291763v2 Direct tel +852 2971 3006 Email derrick.kan@maplesandcalder.com Youku Tudou Inc. 11/F, SinoSteel Plaza 8 Haidian Street Haidian District Beijing 100080 People’s Republic of China 19 June 2015 Dear Sirs Youku Tudou Inc. Company Registration Statement” Act Shares Plan We have been asked to render this opinion in our capacity as counsel as to Cayman Islands law to] [YOUKU TUDOU INC. ARTICLE 1 PURPOSE The purpose of the Youku Tudou Inc. 2014 Share Incentive Plan is to promote the success and enhance the value of Youku Tudou Inc., a company formed under the laws of Company ARTICLE 2 DEFINITIONS AND CONSTRUCTION Wherever the following terms are used in the Plan they shall have the meanings specified below, unless] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM Beijing, the People’s Republic of China June 19, 2015 EX-23.1 4 a15-14355_1ex23d1.htm EX-23.1]

YOKU [YOUKU TUDOU] S-8: FORM S-8 REGISTRATION STATEMENT UNDER THE SECURITIES ACT

[FORM S-8 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Youku Tudou Inc. Cayman Islands Not Applicable (State or other jurisdiction of (I.R.S. Employer incorporation or organization) Identification Number) 11/F, SinoSteel Plaza 8 Haidian Street Haidian District Beijing 100080 People’s Republic of China (86-10) 5885-1881 Youku Tudou Inc. 2014 Share Incentive Plan (Full title of the plans) Law Debenture Corporate] [Our ref DLK/664173-000001/8291763v2 Direct tel +852 2971 3006 Email derrick.kan@maplesandcalder.com Youku Tudou Inc. 11/F, SinoSteel Plaza 8 Haidian Street Haidian District Beijing 100080 People’s Republic of China 19 June 2015 Dear Sirs Youku Tudou Inc. Company Registration Statement” Act Shares Plan We have been asked to render this opinion in our capacity as counsel as to Cayman Islands law to] [YOUKU TUDOU INC. ARTICLE 1 PURPOSE The purpose of the Youku Tudou Inc. 2014 Share Incentive Plan is to promote the success and enhance the value of Youku Tudou Inc., a company formed under the laws of Company ARTICLE 2 DEFINITIONS AND CONSTRUCTION Wherever the following terms are used in the Plan they shall have the meanings specified below, unless] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM Beijing, the People’s Republic of China June 19, 2015 EX-23.1 4 a15-14355_1ex23d1.htm EX-23.1]

WUBA [58.com] S-8: (Original Filing)

[] [17 June 2015 58.com Inc. Block E The North America International Business Center Yi 108 Beiyuan Road Chaoyang District Beijing 100101 People’s Republic of China OUR REF: AC/al/10188607 (M#821209) Dear Sirs 58.com Inc. (the "Company") Commission Registration Statement Class A Ordinary Shares Class B Ordinary Shares Shares Plan , For the purposes of giving this opinion, we have examined and] [58.com Inc. AMENDMENT NO.1 TO The 2013 SHARE INCENTIVE PLAN Amendment Plan Company This Amendment (“ 1. 2. 3.] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the incorporation by reference in this Registration Statement on Form Beijing, the People’s Republic of China June 17, 2015]

WUBA [58.com] S-8:

[] [17 June 2015 58.com Inc. Block E The North America International Business Center Yi 108 Beiyuan Road Chaoyang District Beijing 100101 People’s Republic of China OUR REF: AC/al/10188607 (M#821209) Dear Sirs 58.com Inc. (the "Company") Commission Registration Statement Class A Ordinary Shares Class B Ordinary Shares Shares Plan , For the purposes of giving this opinion, we have examined and] [58.com Inc. AMENDMENT NO.1 TO The 2013 SHARE INCENTIVE PLAN Amendment Plan Company This Amendment (“ 1. 2. 3.] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the incorporation by reference in this Registration Statement on Form Beijing, the People’s Republic of China June 17, 2015]

SIMO [Silicon Motion Technology] S-8:

[] [SILICON MOTION TECHNOLOGY CORPORATION 2015 INCENTIVE PLAN Article 1. Establishment, Purpose and Duration 1.1 Establishment Company Plan This Plan permits the grant of Options and RSUs. Effective Date This Plan shall become effective upon approval of the Company’s Board of Directors (the “ 1.2 Purpose 1.3 Duration of this Plan Article 2. Definitions Whenever used in this Plan, the following] [11 June 2015 Matter No.: 821225 Doc Ref: 101893434v1 852 2842 9530 Richard.Hall@conyersdill.com Silicon Motion Technology Corporation 8F-1, No. 36, Taiyuan St., Jhubei City Hsinchu County 302 Taiwan Dear Sirs, Silicon Motion Technology Corporation (the “Company”) Re: Commission Registration Statement Securities Act Shares Plan Resolutions Certificate Date For the purposes of giving this opinion, we have examined copies of the] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in this Registration Statement on Form S-8 of our reports relating to the consolidated financial statements of Silicon Motion Technology Corporation and subsidiaries (the “Company”) and the effectiveness of the Company’s internal control over financial reporting dated April 29, 2015, appearing in the Annual Report on]

By | 2016-04-02T17:07:25+00:00 June 11th, 2015|Categories: Chinese Stocks, SIMO, Webplus ver|Tags: , , , , , |0 Comments
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