[[LETTERHEAD OF HIMAX TECHNOLOGIES, INC.] January 19, 2011 Russell Mancuso Division of Corporation Finance U.S.A. Re: Himax Technologies, Inc. Form 20-F for the fiscal year ended December 31, 2009 Filed June 3, 2010 File No. 000-51847 Dear Mr. Mancuso: The Company respectfully informs the Staff that it did not receive the comment letter, which was addressed to Max Chan and]
[January 19, 2011 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Craig D. Wilson, Senior Assistant Chief Accountant Re: Sohu.com Inc. Form 10-K for the Fiscal Year Ended December 31, 2009 File No. 000-30961 Dear Mr. Wilson: Sohus responses to the Fifth Comment Letter are set forth below. The comments are numbered so as to correspond to]
[January 19, 2011 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Craig D. Wilson, Senior Assistant Chief Accountant Re: Sohu.com Inc. Form 10-K for the Fiscal Year Ended December 31, 2009 File No. 000-30961 Dear Mr. Wilson: Sohus responses to the Fifth Comment Letter are set forth below. The comments are numbered so as to correspond to]
[Mindray Medical International Limited describe any products, equipment,mponents, technology, or services that you have provided into Cuba, Iran, Sudan, and Syria, directly or indirectly, and anyreements,mmercial arrangements, or otherntracts you have had with the governments of thoseuntries or entitiesntrolled by those governments. Response tomment 1:]
[New Oriental Education & Technology Louis T. Hsieh President and Chief Financial Officer 2 3 New Oriental Announces Results for the Second Fiscal Quarter Ended November30, 2010 STYLE="font-family:Times New Roman" SIZE="2"> Net Revenuesreased by 56.3% Year-Over-Year STYLE="font-family:Times New Roman" SIZE="2"> Netome Attributable to New Orientalreased by 65.9% Year-Over-Year]
[New Oriental Education & Technology Louis T. Hsieh President and Chief Financial Officer 2 3 New Oriental Announces Results for the Second Fiscal Quarter Ended November30, 2010 STYLE="font-family:Times New Roman" SIZE="2"> Net Revenuesreased by 56.3% Year-Over-Year STYLE="font-family:Times New Roman" SIZE="2"> Netome Attributable to New Orientalreased by 65.9% Year-Over-Year]
