[[Letterhead of Perfect World Co., Ltd.] January 18, 2012 VIA EDGAR AND FACSIMILE Barbara Jacobs, Assistant Director Edwin Kim, Staff Attorney Stephen Krikorian, Accounting Branch Chief Ryan Rohn, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Perfect World Co., Ltd. (the Company) Form 20-F for the Fiscal Year ended December 31, 2010 (the 2010 20-F) Filed May]
[71372U104 1 NAMES OF REPORTING PERSONS Halbis Capital Management (Hong Kong) Limited 2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS) ¨ (a) ¨ (b) 3 SEC USE ONLY 4]
[71372U104 1 NAMES OF REPORTING PERSONS Halbis Capital Management (Hong Kong) Limited 2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS) ¨ (a) ¨ (b) 3 SEC USE ONLY 4]
[January 18, 2012 Via EDGAR and by E-Mail Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: China Digital TV Holding Co., Ltd. Form 20-F for the fiscal year ended December 31, 2010 Filed on May 12, 2011 File No. 001-33692 Dear Mr. Krikorian: Staff Commission SEC Company 2010 Form 20-F This is in response to the]
[January 18, 2012 Via EDGAR and by E-Mail Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: China Digital TV Holding Co., Ltd. Form 20-F for the fiscal year ended December 31, 2010 Filed on May 12, 2011 File No. 001-33692 Dear Mr. Krikorian: Staff Commission SEC Company 2010 Form 20-F This is in response to the]
[[LETTERHEAD OF SHANDA GAMES LIMITED] January 18 Via Edgar Division of Corporation Finance 100 F Street, N.E. Attention: Patrick Gilmore, Accounting Branch Chief David Edgar, Staff Accountant Re: Shanda Games Limited Form 20-F for the Fiscal Year Ended December 31, 2010 Filed May 25, 2011 File No. 001-34454 Dear Messrs. Gilmore and Edgar: Staff SEC 2010 20-F Company We provide]
[[LETTERHEAD OF SHANDA GAMES LIMITED] January 18 Via Edgar Division of Corporation Finance 100 F Street, N.E. Attention: Patrick Gilmore, Accounting Branch Chief David Edgar, Staff Accountant Re: Shanda Games Limited Form 20-F for the Fiscal Year Ended December 31, 2010 Filed May 25, 2011 File No. 001-34454 Dear Messrs. Gilmore and Edgar: Staff SEC 2010 20-F Company We provide]
[Taiwan Semiconductor Manufacturing Company Ltd. By Lora Ho Vice President & Chief Financial Officer]
[Taiwan Semiconductor Manufacturing Company Ltd. By Lora Ho Vice President & Chief Financial Officer]
[New Oriental Education & Technology Louis T. Hsieh President and Chief Financial Officer New Oriental Announces Results for the Second Fiscal Quarter Ended November30, 2011 STYLE="font-family:Times New Roman" SIZE="2"> Quarterly Net Revenuesreased by 38.0% Year-Over-Year STYLE="font-family:Times New Roman" SIZE="2"> Quarterly Netome Attributable to New Orientalreased by 80.5% Year-Over-Year]
