[September 26, 2012 Via EDGAR Division of Corporation Finance 100 F Street, NE Attn: Mr. Martin James Senior Assistant Chief Accountant Re: AU Optronics Corp. Form 20-F for the Fiscal Year Ended December 31, 2011 Filed April 27, 2012 File No. 001-31335 Dear Mr. James: For your convenience, we have included herein each of the Staffs comments in italics, and]
[China Nepstar Chain Drugstore Schedules Annual General Meeting of Shareholders for October 26, 2012 Shenzhen, China, September 26, 2012 About China Nepstar Chain Drugstore Ltd. http://www.nepstar.cn China Nepstar Chain Drugstore Ltd. (NYSE: NPD) is Chinas largest retail drugstore chain based on the number of directly operated stores. As of June 30, 2012, the Company had 2,257 stores across 76 cities,]
[September 26, 2012 Mr. H. Roger Schwall Ms. Alexandra M. Ledbetter Mr. Norman von Holtzendorff Division of Corporation Finance 100 F Street, NE Mail Stop 7010 U.S.A. Re: CNOOC Limited Form 20-F for Fiscal Year Ended December 31, 2011 Filed April 20, 2012 Comment Letter Dated September 19, 2012 File No. 1-14966 Dear Mr. Schwall, Ms. Ledbetter and Mr. von]
[Lentuo International Announces Second Quarter 2012 Financial Results BEIJING, China, September 25, 2012/PRNewswire-FirstCall/ Lentuo International Inc. (NYSE: LAS) (Lentuo or the Company), a leading non-state-owned automobile retailer headquartered in Beijing, today reported its financial results for the second quarter ended June 30, 2012. Second Quarter 2012 Financial Highlights · Revenues increased 21.2% to RMB792.5 million ($124.7 million) in the] [FORM 6-K LENTUO INTERNATIONAL INC. Building D, 2nd Floor, 56 East 4th Ring South Road Chaoyang District, Beijing 100023 Peoples Republic of China (86-10) 6778 3955 (Address of Principal Executive Offices) Form 20-F x Form 40-F o Yes o No x Yes o No x Yes o No x S Number Description of Document]
[September 26, 2012 Mr. H. Roger Schwall Ms. Alexandra M. Ledbetter Mr. Norman von Holtzendorff Division of Corporation Finance 100 F Street, NE Mail Stop 7010 U.S.A. Re: CNOOC Limited Form 20-F for Fiscal Year Ended December 31, 2011 Filed April 20, 2012 Comment Letter Dated September 19, 2012 File No. 1-14966 Dear Mr. Schwall, Ms. Ledbetter and Mr. von]
[Lentuo International Announces Second Quarter 2012 Financial Results BEIJING, China, September 25, 2012/PRNewswire-FirstCall/ Lentuo International Inc. (NYSE: LAS) (Lentuo or the Company), a leading non-state-owned automobile retailer headquartered in Beijing, today reported its financial results for the second quarter ended June 30, 2012. Second Quarter 2012 Financial Highlights · Revenues increased 21.2% to RMB792.5 million ($124.7 million) in the] [FORM 6-K LENTUO INTERNATIONAL INC. Building D, 2nd Floor, 56 East 4th Ring South Road Chaoyang District, Beijing 100023 Peoples Republic of China (86-10) 6778 3955 (Address of Principal Executive Offices) Form 20-F x Form 40-F o Yes o No x Yes o No x Yes o No x S Number Description of Document]
[Shanda Games Announces Adjustment of the Exercise Price of Share Options On September 14, 2012, the board of directors of Shanda Games Limited (Shanda Games or the Company) (Nasdaq: GAME), a leading online game developer, operator and publisher in China approved to adjust the exercise price for the share options held by the officers and employees of the Company and] [FORM 6-K Shanda Games Limited No. 1 Office Building x x n/a Shanda Games Limited Zhang Xiangdong Chief Executive Officer Description 99.1 Shanda Games Announces Adjustment of the Exercise Price of Share Options 6-K 1 htm_7049.htm LIVE FILING]
[Huaneng Power International, Inc. Huaneng Building No.6 Fuxingmennei Street Xicheng District, Beijing 100031 PRC Via EDGAR and Facsimile September 26, 2012 Jennifer Thompson Lisa Sellars 100 F Street, NE Facsimile Number: +1 (202) 772-9202 Re: Huaneng Power International, Inc. Form 20-F for the Fiscal Year Ended December 31, 2011 Filed April 19, 2012 File No. 001-13314 Dear Ms. Thompson and]
