HSOL [Hanwha Q CELLS] CORRESP: (Original Filing)
[April 30, 2015 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Assistant Director Office 10 Re: Hanwha Q CELLS Co., Ltd. Registration Statement on Form F-3 (File No. 333-203726) Ladies and Gentlemen: Very truly yours, Dong Chul Kim Paul Hastings LLP CORRESP 1 filename1.htm]