MR [Mindray Medical International] SC 13G: CUSIP No. 602675100 13G Page 2 of 12

[CUSIP No. 602675100 13G Page 2 of 12 1 NAME OF REPORTING PERSON 2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A o (a) (b) 3 SEC USE ONLY 4 CITIZENSHIP OR PLACE OF ORGANIZATION Australianpital Territory,mmonwealth of Australia 5 SOLE VOTING POWER NUMBER OF 0 SHARES] [CUSIP No. 602675100 13G Page 11 of 12 Joint Filingreement September30, 2010 Thisreement may be executed in multipleunterparts, each of which shallnstitute an original, one and theme instrument.mmonwealth Bank of Australia Johnmien Hattonmpany Secretarylonialmpany Limited Johnmien Hatton Directormmonwealth Insurances Limited] [CUSIP No. 602675100 13G Page 12 of 12 Item7 Information The securities being reported on by the reporting persons herein parentmpanies are owned, or may be deemed to be beneficially owned follows:mpany Type ofmpany First State Investments (Hong Kong) Limited IA (HK registered) First State Investments International]

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DQ [DAQO NEW ENERGY] F-1/A: (Original Filing)

[CALCULATION OF REGISTRATION FEE Title of each class of securities to be registered (1)(2) Amount to be Proposed maximum (1) per share (1)(2) Proposed maximum Amount of Ordinary Shares, par value $0.0001 per share (3) 46,000,000 $2.50 $115,000,000 $8,199.50 (4) (1) Estimated solely for the purpose of determining the amount of registration fee in accordance with Rule 457(a) under the] [Direct: +852 2801 6066 Fax: +852 2801 6767 E-mail: rthorp@thorpalberga.com To: Daqo New Energy Corp. 6 October 2010 Dear Sirs Daqo New Energy Corp. Company Commission Act Registration Statement Shares We have acted as Cayman Islands legal advisers to Daqo New Energy Corp. (the “ 1 Documents Reviewed For the purposes of this opinion we have reviewed originals, copies or] [KADDEN RPS LATE EAGHER LOM LLP S 300 SOUTH GRAND AVENUE LOS ANGELES, CALIFORNIA 90071-3144 __________ TEL: (213) 687-5000 FAX: (213) 687-5600 www.skadden.com FIRM/AFFILIATE OFFICES __________ BOSTON CHICAGO HOUSTON NEW YORK PALO ALTO SAN FRANCISCO WASHINGTON, D.C. WILMINGTON __________ BEIJING BRUSSELS FRANKFURT HONG KONG LONDON MOSCOW MUNICH PARIS SÃO PAULO SHANGHAI SINGAPORE SYDNEY TOKYO TORONTO VIENNA October 6, 2010 Daqo] [UN E AW FFICES J China Resources Building, 20th Floor Beijing 100005, P. R. China Tel.: (86-10) 8519-1300 Fax: (86-10) 8519-1350 E-mail: junhebj@junhe.com Homepage: www.junhe.com To: Daqo New Energy Corp. 666 Longdu Avenue Wanzhou, Chongqing, 404000 People’s Republic of China Dear Sirs, PRC We are lawyers qualified in the People’s Republic of China (the “ Company Registration Statement SEC Prospectus] [Polysilicon Sales and Purchase Agreement Contract No. : DQLY100712 SFBE-100712-DQ Between Chongqing Daqo New Energy Co., Ltd. (Party A) And Jiangsu Linyang Solarfun Co., Ltd. (Party B) Party A and Party B, through friendly negotiation, reached the following agreement on the purchase of solar grade polysilicon. The parties shall abide by the following terms and conditions: Article 1: Subject Matter] [Contract No. : TWNE-CG-CA10029 Polysilicon Sales and Purchase Agreement Party A: Tianwei New Energy Holdings Co., Ltd. Form of Enterprise: Limited Liability Company Registered Address: Chengdu, Sichuan Legal Representative: Ding Qiang Bank of Deposit: Shuangliu Branch, Bank of China Account No.: 841000083218091001 Tel: 028-67050187 Fax: 028-67050181 Party B: Chongqing Daqo New Energy Co., Ltd. Form of Enterprise: Limited Liability Company] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the use in this Amendment No. 9 to Registration Statement No. 333-164307 of our report dated August 18, 2010 relating to the consolidated financial statements and financial statement schedule of Daqo New Energy Corp., which report expresses an unqualified opinion on the consolidated financial statements and financial statement schedule and] [UN E AW FFICES J China Resources Building, 20th Floor Beijing 100005, P. R. China Tel.: (86-10) 8519-1300 Fax: (86-10) 8519-1350 E-mail: junhebj@junhe.com October 6, 2010 To: 666 Longdu Avenue Wanzhou, Chongqing 404000 People’s Republic of China Re: Legal Opinion on Certain PRC Law Matters PRC We are lawyers qualified in the People’s Republic of China (the “ Company Registration]

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DQ [DAQO NEW ENERGY] F-1/A: CALCULATION OF REGISTRATION FEE Title of each class

[CALCULATION OF REGISTRATION FEE Title of each class of securities to be registered (1)(2) Amount to be Proposed maximum (1) per share (1)(2) Proposed maximum Amount of Ordinary Shares, par value $0.0001 per share (3) 46,000,000 $2.50 $115,000,000 $8,199.50 (4) (1) Estimated solely for the purpose of determining the amount of registration fee in accordance with Rule 457(a) under the] [Direct: +852 2801 6066 Fax: +852 2801 6767 E-mail: rthorp@thorpalberga.com To: Daqo New Energy Corp. 6 October 2010 Dear Sirs Daqo New Energy Corp. Company Commission Act Registration Statement Shares We have acted as Cayman Islands legal advisers to Daqo New Energy Corp. (the “ 1 Documents Reviewed For the purposes of this opinion we have reviewed originals, copies or] [KADDEN RPS LATE EAGHER LOM LLP S 300 SOUTH GRAND AVENUE LOS ANGELES, CALIFORNIA 90071-3144 __________ TEL: (213) 687-5000 FAX: (213) 687-5600 www.skadden.com FIRM/AFFILIATE OFFICES __________ BOSTON CHICAGO HOUSTON NEW YORK PALO ALTO SAN FRANCISCO WASHINGTON, D.C. WILMINGTON __________ BEIJING BRUSSELS FRANKFURT HONG KONG LONDON MOSCOW MUNICH PARIS SÃO PAULO SHANGHAI SINGAPORE SYDNEY TOKYO TORONTO VIENNA October 6, 2010 Daqo] [UN E AW FFICES J China Resources Building, 20th Floor Beijing 100005, P. R. China Tel.: (86-10) 8519-1300 Fax: (86-10) 8519-1350 E-mail: junhebj@junhe.com Homepage: www.junhe.com To: Daqo New Energy Corp. 666 Longdu Avenue Wanzhou, Chongqing, 404000 People’s Republic of China Dear Sirs, PRC We are lawyers qualified in the People’s Republic of China (the “ Company Registration Statement SEC Prospectus] [Polysilicon Sales and Purchase Agreement Contract No. : DQLY100712 SFBE-100712-DQ Between Chongqing Daqo New Energy Co., Ltd. (Party A) And Jiangsu Linyang Solarfun Co., Ltd. (Party B) Party A and Party B, through friendly negotiation, reached the following agreement on the purchase of solar grade polysilicon. The parties shall abide by the following terms and conditions: Article 1: Subject Matter] [Contract No. : TWNE-CG-CA10029 Polysilicon Sales and Purchase Agreement Party A: Tianwei New Energy Holdings Co., Ltd. Form of Enterprise: Limited Liability Company Registered Address: Chengdu, Sichuan Legal Representative: Ding Qiang Bank of Deposit: Shuangliu Branch, Bank of China Account No.: 841000083218091001 Tel: 028-67050187 Fax: 028-67050181 Party B: Chongqing Daqo New Energy Co., Ltd. Form of Enterprise: Limited Liability Company] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the use in this Amendment No. 9 to Registration Statement No. 333-164307 of our report dated August 18, 2010 relating to the consolidated financial statements and financial statement schedule of Daqo New Energy Corp., which report expresses an unqualified opinion on the consolidated financial statements and financial statement schedule and] [UN E AW FFICES J China Resources Building, 20th Floor Beijing 100005, P. R. China Tel.: (86-10) 8519-1300 Fax: (86-10) 8519-1350 E-mail: junhebj@junhe.com October 6, 2010 To: 666 Longdu Avenue Wanzhou, Chongqing 404000 People’s Republic of China Re: Legal Opinion on Certain PRC Law Matters PRC We are lawyers qualified in the People’s Republic of China (the “ Company Registration]

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XRS [TAL Education] F-1/A: (Original Filing)

[] [TAL EDUCATION CLASS AMMON SHARES, PAR VALUE US$0.001 PER SHARE in the form of American Depositary Shares UNDERWRITINGREEMENT [ [ Credit Suisse Securities (USA)LLC and Morgan Stanley & International representatives of the several Underwriters Ladies and Gentlemen:mpany UnderwritersSsmmon Shares FirmSs TAL Education, an exemptedmpany with limited liabilityorporated under the laws of theyman Islands (the] [THEMPANIES LAW (2010 REVISION) OF THEYMAN ISLANDSMPANY LIMITED BY SHARES FOURTH AMENDED AND RESTATED OF TAL EDUCATION (Adopted by aecial Resolution passed on 29 September2010 and effectivenditional and THEMPANIES LAW (2010 REVISION) OF THEYMAN ISLANDSMPANY LIMITED BY SHARES FOURTH AMENDED AND RESTATED] [TABLE OFNTENTS Page PARTIES 1 RECITALS 1 Section1.Certain Definitions (a)ADR Register 1 (b)ADRs; Direct RegistrationRs 1 (c)ADS 1 (d)Custodian 1 (e)Deliver, execute, issue et 1 (f)Delivery Order 2 (g)Deposited Securities 2 (h)Direct Registration System 2 (i)Holder 2 (j)Securities Act of 1933 2 2 (l)Shares 2 (m)Transfer Office 2] [___, 2010 TAL Education Re: American Depositary Shares of TAL Education (thempany) Ladies and Gentlemen: Innnection with rendering the opinion set forth below, we have examined and relied on originals orpies of the following: (a) the Registration Statement; and (b) such other documents, certificates and records we have deemed necessary or appropriate a basis for] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM Wensent to the use in this Registration Statement on Form F-1 of our reportted July1, 2010, except for Note 24, to which thete is September29, 2010, relating to thensolidated financial statements of TAL Education and its subsidiaries and variable interest entities of February28, 2009 and 2010, and for]

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XRS [TAL Education] F-1/A:

[] [TAL EDUCATION CLASS AMMON SHARES, PAR VALUE US$0.001 PER SHARE in the form of American Depositary Shares UNDERWRITINGREEMENT [ [ Credit Suisse Securities (USA)LLC and Morgan Stanley & International representatives of the several Underwriters Ladies and Gentlemen:mpany UnderwritersSsmmon Shares FirmSs TAL Education, an exemptedmpany with limited liabilityorporated under the laws of theyman Islands (the] [THEMPANIES LAW (2010 REVISION) OF THEYMAN ISLANDSMPANY LIMITED BY SHARES FOURTH AMENDED AND RESTATED OF TAL EDUCATION (Adopted by aecial Resolution passed on 29 September2010 and effectivenditional and THEMPANIES LAW (2010 REVISION) OF THEYMAN ISLANDSMPANY LIMITED BY SHARES FOURTH AMENDED AND RESTATED] [TABLE OFNTENTS Page PARTIES 1 RECITALS 1 Section1.Certain Definitions (a)ADR Register 1 (b)ADRs; Direct RegistrationRs 1 (c)ADS 1 (d)Custodian 1 (e)Deliver, execute, issue et 1 (f)Delivery Order 2 (g)Deposited Securities 2 (h)Direct Registration System 2 (i)Holder 2 (j)Securities Act of 1933 2 2 (l)Shares 2 (m)Transfer Office 2] [___, 2010 TAL Education Re: American Depositary Shares of TAL Education (thempany) Ladies and Gentlemen: Innnection with rendering the opinion set forth below, we have examined and relied on originals orpies of the following: (a) the Registration Statement; and (b) such other documents, certificates and records we have deemed necessary or appropriate a basis for] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM Wensent to the use in this Registration Statement on Form F-1 of our reportted July1, 2010, except for Note 24, to which thete is September29, 2010, relating to thensolidated financial statements of TAL Education and its subsidiaries and variable interest entities of February28, 2009 and 2010, and for]

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XRS [TAL Education] F-1/A: Subject tompletion.ted October6, 2010. TAL Education 12,000,000 American

[Subject tompletion.ted October6, 2010. TAL Education 12,000,000 American Depositary Shares Representing 24,000,000 ClassAmmon Shares This is an initial public offering of American depositary shares, orSs, of TAL Education. We are offering 12,000,000ADSs. EachS represents two ClassAmmon shares, par value $0.001 per share. See Risk Factors beginning on page12 to readout risks you shouldnsider before buying] [TAL EDUCATION CLASS AMMON SHARES, PAR VALUE US$0.001 PER SHARE in the form of American Depositary Shares UNDERWRITINGREEMENT [ [ Credit Suisse Securities (USA)LLC and Morgan Stanley & International representatives of the several Underwriters Ladies and Gentlemen:mpany UnderwritersSsmmon Shares FirmSs TAL Education, an exemptedmpany with limited liabilityorporated under the laws of theyman Islands (the] [THEMPANIES LAW (2010 REVISION) OF THEYMAN ISLANDSMPANY LIMITED BY SHARES FOURTH AMENDED AND RESTATED OF TAL EDUCATION (Adopted by aecial Resolution passed on 29 September2010 and effectivenditional and THEMPANIES LAW (2010 REVISION) OF THEYMAN ISLANDSMPANY LIMITED BY SHARES FOURTH AMENDED AND RESTATED] [TABLE OFNTENTS Page PARTIES 1 RECITALS 1 Section1.Certain Definitions (a)ADR Register 1 (b)ADRs; Direct RegistrationRs 1 (c)ADS 1 (d)Custodian 1 (e)Deliver, execute, issue et 1 (f)Delivery Order 2 (g)Deposited Securities 2 (h)Direct Registration System 2 (i)Holder 2 (j)Securities Act of 1933 2 2 (l)Shares 2 (m)Transfer Office 2] [___, 2010 TAL Education Re: American Depositary Shares of TAL Education (thempany) Ladies and Gentlemen: Innnection with rendering the opinion set forth below, we have examined and relied on originals orpies of the following: (a) the Registration Statement; and (b) such other documents, certificates and records we have deemed necessary or appropriate a basis for] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM Wensent to the use in this Registration Statement on Form F-1 of our reportted July1, 2010, except for Note 24, to which thete is September29, 2010, relating to thensolidated financial statements of TAL Education and its subsidiaries and variable interest entities of February28, 2009 and 2010, and for]

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XRS [TAL Education] F-6: (Original Filing)

[____________________ FORM F-6 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 For Depositary Shares Evidenced by American Depositary Receipts ___________________ TAL Education (Exact name of issuer of deposited securitiesecified in its charter) N/A Theyman Islands (Jurisdiction oforporation or organization of issuer) JPMORGAN CHASE BANK, (Exact name of depositaryecified in its charter)] [J.P.Morgan J.P.Morgan TABLE OFNTENTS Page PARTIES 1 RECITALS 1 Section 1. Certain Definitions (a)R Register 1 (b)Rs; Direct RegistrationRs 1 (c)S 1 (d) Custodian 1 (e) Deliver, execute, issue et 1 (f) Delivery Order 1 (g) Deposited Securities 2 (h) Direct Registration System 2 (i)] [Ziegler, Ziegler &sociatesunselors at Law th 570 Lexington Avenue, 44 New York, New York 10022 (212) 319-7600 Telecopier (212) 319-7605 October 6, 2010 JPMorgan Chase Bank, Depositary 1 Chase Manhattan Plaza, Floor 58 New York, New York 10005 American Depositary Shares evidenced by American Depositary Receipts]

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XRS [TAL Education] F-6: ____________________ FORM F-6 REGISTRATION STATEMENT UNDER THE SECURITIES

[____________________ FORM F-6 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 For Depositary Shares Evidenced by American Depositary Receipts ___________________ TAL Education (Exact name of issuer of deposited securitiesecified in its charter) N/A Theyman Islands (Jurisdiction oforporation or organization of issuer) JPMORGAN CHASE BANK, (Exact name of depositaryecified in its charter)] [J.P.Morgan J.P.Morgan TABLE OFNTENTS Page PARTIES 1 RECITALS 1 Section 1. Certain Definitions (a)R Register 1 (b)Rs; Direct RegistrationRs 1 (c)S 1 (d) Custodian 1 (e) Deliver, execute, issue et 1 (f) Delivery Order 1 (g) Deposited Securities 2 (h) Direct Registration System 2 (i)] [Ziegler, Ziegler &sociatesunselors at Law th 570 Lexington Avenue, 44 New York, New York 10022 (212) 319-7600 Telecopier (212) 319-7605 October 6, 2010 JPMorgan Chase Bank, Depositary 1 Chase Manhattan Plaza, Floor 58 New York, New York 10005 American Depositary Shares evidenced by American Depositary Receipts]

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