[[XINYUAN REAL ESTATE CO. LTD. LETTERHEAD] November 7, 2014 Mr. Terence O’Brien Accounting Branch Chief Division of Corporation Finance Re: Xinyuan Real Estate Co., Ltd. Response Letter Dated October 1, 2014 File No. 1-33863 Dear Mr. O’Brien: We have addressed each of the Staff’s comments in the order presented in the Comment Letter. For ease of reference, we have included]
[Part I – Financial Information Item 1. Financial Statements 1 Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations 20 Item 3. Quantitative and Qualitative Disclosures about Market Risk 40 Item 4. Controls and Procedures 40 Part II – Other Information Item 1. Legal Proceedings 40 Item 1A. Risk Factors 41 Item 2. Unregistered Shares of] [Certification of Chief Executive Officer I, Xiaobin Liu, certify that: 1. I have reviewed this Quarterly Report on Form 10-Q for the period ended September 30, 2014 of Gulf Resources, Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements] [Certification of Chief Financial Officer I, Min Li, certify that: 1. I have reviewed this Quarterly Report on Form 10-Q for the period ended September 30, 2014 of Gulf Resources, Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements] [18 U.S.C. SECTION 1350 AND EXCHANGE ACT RULES 13a-14(b) AND 15d-14(b) (Section 906 of the Sarbanes-Oxley Act of 2002) (1) (2) the information contained in the Report fairly presents, in all material respects, the financial condition and results of the operation of the Company. Dated: November 7, 2014 Xiaobin Liu Chief Executive Officer and President Dated: November 7, 2014 Min]
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[] [Certification by the Chief Executive Officer I, Xianshou Li, certify that: 1. I have reviewed this annual report on Form 20-F/A of ReneSola Ltd (the “Company”); 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the] [Certification by the Chief Financial Officer I, Daniel K. Lee, certify that: 1. I have reviewed this annual report on Form 20-F/A of ReneSola Ltd (the “Company”); 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of]
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[China New Borun Announces Third Quarter 2014 Unaudited Financial Results Beijing, China, November 6, 2014 – China New Borun Corporation (NYSE: BORN; “Borun” or the “Company”), a leading producer and distributor of corn-based edible alcohol in China, today announced its unaudited financial results for the third quarter of 2014. . Mr. Jinmiao Wang, Chairman and Chief Executive Officer of Borun,] [FORM 6-K China New Borun Corporation Bohai Industrial Park Yangkou Town Shouguang, Shandong 262715 People’s Republic of China x Form 20-F ¨ Form 40-F ¨ ¨ China New Borun Corporation Terence Chen Chief Financial Officer Press release dated November 6, 2014 6-K 1 v393623_6k.htm 6-K]
[FORM 10-Q (Mark One) ý For the quarterly period ended September 30, 2014 OR o For the transition period from to AMC ENTERTAINMENT HOLDINGS, INC. Delaware (State or other jurisdiction of 26-0303916 (I.R.S. Employer One AMC Way 66211 (Zip Code) (913) 213-2000 ý o ý o o Large accelerated filer o Accelerated filer ý Non-accelerated filer (Do not check if] [AMC Entertainment Holdings, Inc. Non-Employee Director Compensation Plan Summary Effective January 1, 2014 · an annual cash retainer of $50,000; · an annual stock award with a value of $100,000; · an annual cash retainer of $5,000 for service on each of the Companys Audit, Compensation and Nominating & Corporate Governance Committees; · an annual cash retainer of $15,000 for] [AMC ENTERTAINMENT HOLDINGS, INC. 2013 EQUITY INCENTIVE PLAN 1. Purpose . The purpose of the AMC Entertainment Holdings, Inc. 2013 Equity Incentive Plan is to further align the interests of eligible participants with those of the Companys stockholders by providing long-term incentive compensation opportunities tied to the performance of the Company and its Common Stock. The Plan is intended to] [QuickLinks -- Click here to rapidly navigate through this document CERTIFICATIONS I, Gerardo I. Lopez, certify that: 1. I have reviewed this quarterly report on Form 10-Q of AMC Entertainment Holdings, Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the] [QuickLinks -- Click here to rapidly navigate through this document CERTIFICATIONS I, Craig R. Ramsey, certify that: 1. I have reviewed this quarterly report on Form 10-Q of AMC Entertainment Holdings, Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the] [QuickLinks -- Click here to rapidly navigate through this document CERTIFICATION OF PERIODIC REPORT (1) (2) the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Dated: November 7, 2014 Gerardo I. Lopez Chief Executive Officer, Director and President Craig R. Ramsey Executive Vice President and Chief Financial]
[XUNLEI LIMITED Tao Thomas Wu Chief Financial Officer November 6, 2014]
