[[Letterhead of Orrick, Herrington & Sutcliffe LLP] February 23, 2012 Brett E. Cooper (415) 773-5918 bcooper@orrick.com VIA EDGAR Robert F. Telewicz Jr., Senior Staff Accountant Division of Corporation Finance 100 F Street, NE Re: China Metro-Rural Holdings Limited Form 20-F for Fiscal Year Ended March 31, 2011 Filed July 11, 2011 File No. 000-53776 Dear Mr. Telewicz: Form 20-F Item]
[Yingli Green Energy Pre-announces Preliminary Results STYLE="font-family:Times New Roman" SIZE="2"> for Fourth Quarter and Full Year 2011 BAODING, China, February21, 2012 Based upon preliminaryta, thempany now expects a decrease of PV module shipments close to thirty percent from the third quarter to the fourth quarter of 2011,mpared to its previously provided guidance of a low]
[CUSIP No. G2113X100 1 NAMES OF REPORTING PERSONS:]
[CUSIP No. G2113X100 1 NAMES OF REPORTING PERSONS:]
[Chunghwa Telecom Reports Unaudited Consolidated Operating Results Taipei, Taiwan, R.O.C. February 22, 2011 - Chunghwa Telecom Co., Ltd. (TAIEX: 2412, NYSE: CHT) (Chunghwa or the Company) today reported its unaudited operating results for the fourth quarter and full year 2011. All figures were prepared in accordance with generally accepted accounting principles of the Republic of China (ROC GAAP) on a] [2 / 23 Chunghwa Telecom Co., Ltd.]
[Chunghwa Telecom Reports Unaudited Consolidated Operating Results Taipei, Taiwan, R.O.C. February 22, 2011 - Chunghwa Telecom Co., Ltd. (TAIEX: 2412, NYSE: CHT) (Chunghwa or the Company) today reported its unaudited operating results for the fourth quarter and full year 2011. All figures were prepared in accordance with generally accepted accounting principles of the Republic of China (ROC GAAP) on a] [2 / 23 Chunghwa Telecom Co., Ltd.]
[Mecox Lane Limited Announces Fourth Quarter and Full Year 2011 Results Full Year 2011 Net Revenues from Internet Platform Increased 10% Year over Year SHANGHAI, February 22, 2012 Mecox Lane Limited (Mecox Lane or the Company) (NASDAQ: MCOX), which operates one of Chinas leading online platforms for apparel and accessories, today announced its unaudited financial results for the fourth] [MECOX LANE LIMITED Paul Bang Zhang Chief Financial Officer 2]
[Mecox Lane Limited Announces Fourth Quarter and Full Year 2011 Results Full Year 2011 Net Revenues from Internet Platform Increased 10% Year over Year SHANGHAI, February 22, 2012 Mecox Lane Limited (Mecox Lane or the Company) (NASDAQ: MCOX), which operates one of Chinas leading online platforms for apparel and accessories, today announced its unaudited financial results for the fourth] [MECOX LANE LIMITED Paul Bang Zhang Chief Financial Officer 2]
