[SIMPSON THACHER & BARTLETT ICBC TOWER, 35TH FLOOR 3 GARDEN ROAD HONG KONG (852) 2514-7600 FACSIMILE (852) 2869-7694 DIRECT DIAL NUMBER (852) 2514-7630 E-MAIL ADDRESS lchen@stblaw.com VIA EDGAR September 14, 2012 Larry Spirgel, Assistant Director Kate Beukenkamp, Attorney-Advisor Terry French, Account Branch Chief Claire DeLabar, Staff Accountant Division of Corporation Finance Re: Xueda Education Group Form 20-F for Fiscal Year]
[VIA EDGAR STYLE="font-family:Times New Roman" SIZE="2">September 14, 2012 Kristin Lochhead STYLE="font-family:Times New Roman" SIZE="2">Gary Todd Brianscio STYLE="font-family:Times New Roman" SIZE="2">Louis Rambo Timothy Buchmiller STYLE="font-family:Times New Roman" SIZE="2">Division ofrporation Finance 100 F Street, N.E. Re: China Ming Yang Wind Power Limited Form 20-F for Fiscal Year Ended December31, 2011]
[SIMPSON THACHER & BARTLETT ICBC TOWER, 35TH FLOOR 3 GARDEN ROAD HONG KONG (852) 2514-7600 FACSIMILE (852) 2869-7694 DIRECT DIAL NUMBER (852) 2514-7630 E-MAIL ADDRESS lchen@stblaw.com VIA EDGAR September 14, 2012 Larry Spirgel, Assistant Director Kate Beukenkamp, Attorney-Advisor Terry French, Account Branch Chief Claire DeLabar, Staff Accountant Division of Corporation Finance Re: Xueda Education Group Form 20-F for Fiscal Year]
[The Grand Pavilion West Bay Road, PO Box 32331 SMB, George Town, Grandyman Tel: (345) 945-1110 Fax: (345) 945-1113 September 13, 2012 VIA EDGAR Securities & Exchangemmission Division ofrporation Finance 450 Fifth Street, N.W. Attn: Kevin L. Vaughn, Accounting Branch Chief Re: O2Micro International Limited (thempany) Form 20-F for the Fiscal Year Ended December 31,]
[China Finance Online Reports 2012 Second Quarter and Six Months Unaudited Financial Results Beijing, China, September 13, 2012 China Finance Online Co. Limited (China Finance Online, or the Company, we, us or our) (NASDAQ GS: JRJC) 2012 Second Quarter Financial Summary Net revenues were $8.1 million compared with $13.8 million for the second quarter of 2011 due to] [China Finance Online Co. Limited Jun Wang]
[The Grand Pavilion West Bay Road, PO Box 32331 SMB, George Town, Grandyman Tel: (345) 945-1110 Fax: (345) 945-1113 September 13, 2012 VIA EDGAR Securities & Exchangemmission Division ofrporation Finance 450 Fifth Street, N.W. Attn: Kevin L. Vaughn, Accounting Branch Chief Re: O2Micro International Limited (thempany) Form 20-F for the Fiscal Year Ended December 31,]
[China Finance Online Reports 2012 Second Quarter and Six Months Unaudited Financial Results Beijing, China, September 13, 2012 China Finance Online Co. Limited (China Finance Online, or the Company, we, us or our) (NASDAQ GS: JRJC) 2012 Second Quarter Financial Summary Net revenues were $8.1 million compared with $13.8 million for the second quarter of 2011 due to] [China Finance Online Co. Limited Jun Wang]
[ChipMOS TECHNOLOGIES (Bermuda) LTD. By S. J. Cheng]
