[February 17, 2011 Mr. Kevin L. Vaughn, Accounting Branch Chief Re: Hanwha SolarOne Co., Ltd. (f/k/a Solarfun Power Holdings Co., Ltd.) Form 20-F for the year ended December 31, 2009 Filed May 25, 2010 Form 20-F/A for year ended December 31, 2010 File No. 1-33208 Dear Mr. Vaughn, Mr. Burton, Ms. Lam and Mr. Mumford: For your convenience, the Company]
[[New Oriental Education& Technology Letterhead] February16, 2011 VIA EDGAR AND FACSIMILE Larryirgel,sistant Director STYLE="font-family:Times New Roman" SIZE="2">Christineams, Senior Staff Accountant Terry French, Accountant Branch Chief Division ofrporation Finance 100 F Street, N.E. Re: New Oriental Education& Technology (thempany) Form 20-F for the Fiscal Year Ended May31, 2010 (2010 20-F)]
[for a reporting persons initial filing on this form with respect to the subject class of securities, and for any subsequent amendment containing information which would alter the disclosures provided in a prior cover page. The information required in the remainder of this cover page shall not be deemed to be filed for the purpose (Act) or otherwise subject to]
[for a reporting persons initial filing on this form with respect to the subject class of securities, and for any subsequent amendment containing information which would alter the disclosures provided in a prior cover page. The information required in the remainder of this cover page shall not be deemed to be filed for the purpose (Act) or otherwise subject to]
[SINOCOKING COAL AND COKE CHEMICAL INDUSTRIES TO REPORT 2011 SECOND QUARTER FINANCIAL RESULTS AND CONDUCT CONFERENCE CALL ON TUESDAY, FEBRUARY 22 ND PINGDINGSHAN, China – February 17, 2011 - SinoCoking Coal and Coke Chemical Industries, Inc. (Nasdaq:SCOK) (the "Company" or "SinoCoking"), SinoCoking’s Chairman and CEO, Mr. Jianhua LV and CFO, Mr. Sam Wu will host a conference call at 8:00] [Item 8.01 Other Events. Item 9.01 Number Description]
[CUSIP No. 836034108 1 NAMES OF REPORTING PERSONS 2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS) þ (a) o (b) 3 SEC USE ONLY 4 CITIZENSHIP OR PLACE OF ORGANIZATION PRC 5 SOLE VOTING POWER NUMBER OF]
[CUSIP No. 836034108 1 NAMES OF REPORTING PERSONS 2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS) þ (a) o (b) 3 SEC USE ONLY 4 CITIZENSHIP OR PLACE OF ORGANIZATION PRC 5 SOLE VOTING POWER NUMBER OF]
[CUSIP No. 836034108 1 NAMES OF REPORTING PERSONS 2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS) þ (a) o (b) 3 SEC USE ONLY 4 CITIZENSHIP OR PLACE OF ORGANIZATION PRC 5 SOLE VOTING POWER NUMBER OF]
