[CHINA GREEN AGRICULTURE, INC. 3rd Floor, Borough A, Block A. No.181, South Taibai Road, Xi’an, Shaanxi Province, People’s Republic of China 710065 October 1, 2012 Via Edgar Division of Corporation Finance 100 F Street, NE Mail Stop: 3561 Attention: David R. Humphrey, Accounting Branch Chief Re: China Green Agriculture, Inc. Dear Mr. Humphrey: Item 7. Management’s Discussion and Analysis of]
[October 1, 2012 VIA EDGAR AND E-MAIL Stephen Krikorian, Accounting Branch Chief Re: Qihoo 360 Technology Co. Ltd. Form 20-F for the fiscal year ended December 31, 2011 Filed April 19, 2012 File No. 001-35109 Dear Mr. Krikorian and Mr. Rohn: This letter sets forth our responses to the comments contained in the letter dated September 17, 2012 from the]
[October 1, 2012 VIA EDGAR AND E-MAIL Stephen Krikorian, Accounting Branch Chief Re: Qihoo 360 Technology Co. Ltd. Form 20-F for the fiscal year ended December 31, 2011 Filed April 19, 2012 File No. 001-35109 Dear Mr. Krikorian and Mr. Rohn: This letter sets forth our responses to the comments contained in the letter dated September 17, 2012 from the]
[September 29, 2012 Mr. Jim B. Rosenberg Senior Assistant Chief Accountant Division of Corporation Finance Dear Sirs, Re: China Life Insurance Company Limited Form 20-F for the Year Ended December 31, 2011 File No. 001-31914 Company We refer to your letter dated September 28, 2012 addressed to China Life Insurance Company Limited (the Please be advised that the Company will]
