HSOL [Hanwha Q CELLS] CORRESP: June 29, 2015 VIA EDGAR Division of Corporation
[June 29, 2015 VIA EDGAR Division of Corporation Finance 100 F Street, NE Attention: Ms. Amanda Ravitz Assistant Director Ms. Kristin Lochhead Reviewing Accountant Mr. Gary Todd Reviewing Accountant Mr. Tom Jones Special Counsel Mr. Dan Morris Special Counsel Re: Hanwha Q CELLS Co., Ltd. Amendment No. 1 to Registration Statement on Form F-3 Filed]