[October 10, 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]
[Trina Solar Statement on U.S. DOC Final Determination of Crystalline Silicon Photovoltaic Cells, Whether or Not Assembled into Modules, from China SAN JOSE, CA and CHANGZHOU, China, Oct. 10, 2012 Trina Solar Limited (NYSE: TSL) (Trina Solar or the Company) offers the following statement regarding the final determinations of antidumping and countervailing duties (AD/CVD) by the U.S. Department of] [TRINA SOLAR LIMITED]
[Trina Solar Statement on U.S. DOC Final Determination of Crystalline Silicon Photovoltaic Cells, Whether or Not Assembled into Modules, from China SAN JOSE, CA and CHANGZHOU, China, Oct. 10, 2012 Trina Solar Limited (NYSE: TSL) (Trina Solar or the Company) offers the following statement regarding the final determinations of antidumping and countervailing duties (AD/CVD) by the U.S. Department of] [TRINA SOLAR LIMITED]
[TABLE I SECURITIES TO BE SOLD Furnish the following information with respect to the acquisition of the securities to be sold Title of the Classte you Acquired Nature of Acquisition Transaction (If gift,so givete donor acquired) Name of Person from Whom Acquired Amount of Securities Acquiredte of Payment]
[FORM S-8 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 China Mobile Games and Entertainment Group Limited Cayman Islands Not Applicable (State or other jurisdiction of (I.R.S. Employer Block A, 15/F Huajian Building 233 Tianfu Road, Tianhe District Guangzhou, PRC (86) 20 8561 3455 China Mobile Games and Entertainment Group Limited Share Option Scheme (Full Title of the Plan) Law] [Our ref DLK\664902\5628387v1 Direct tel +852 2971 3006 Email derrick.kan@maplesandcalder.com China Mobile Games and Entertainment Group Limited Block A, 15/F, Huajian Building 233 Tianfu Road, Tianhe District Guangzhou Peoples Republic of China 9 October 2012 Dear Sirs China Mobile Games and Entertainment Group Limited (the Company) Registration Statement Act Shares Scheme We have been asked to render this opinion in] [Consent of Independent Registered Public Accounting Firm Guangzhou, the Peoples Republic of China October 8, 2012 EX-23.1 3 a12-22202_1ex23d1.htm CONSENT OF ERNST & YOUNG HUA MING LLP]
[TABLE I SECURITIES TO BE SOLD Furnish the following information with respect to the acquisition of the securities to be sold Title of the Classte you Acquired Nature of Acquisition Transaction (If gift,so givete donor acquired) Name of Person from Whom Acquired Amount of Securities Acquiredte of Payment]
[FORM S-8 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 China Mobile Games and Entertainment Group Limited Cayman Islands Not Applicable (State or other jurisdiction of (I.R.S. Employer Block A, 15/F Huajian Building 233 Tianfu Road, Tianhe District Guangzhou, PRC (86) 20 8561 3455 China Mobile Games and Entertainment Group Limited Share Option Scheme (Full Title of the Plan) Law] [Our ref DLK\664902\5628387v1 Direct tel +852 2971 3006 Email derrick.kan@maplesandcalder.com China Mobile Games and Entertainment Group Limited Block A, 15/F, Huajian Building 233 Tianfu Road, Tianhe District Guangzhou Peoples Republic of China 9 October 2012 Dear Sirs China Mobile Games and Entertainment Group Limited (the Company) Registration Statement Act Shares Scheme We have been asked to render this opinion in] [Consent of Independent Registered Public Accounting Firm Guangzhou, the Peoples Republic of China October 8, 2012 EX-23.1 3 a12-22202_1ex23d1.htm CONSENT OF ERNST & YOUNG HUA MING LLP]
[VIA EDGAR October 11, 2012 Larry Spirgel, Assistant Director Celeste M. Murphy, Legal Branch Chief Kate Beukenkamp, Attorney-Advisor Terry French, Account Branch Chief Claire DeLabar, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Xueda Education Group Form 20-F for Fiscal Year Ended December 31, 2011 Filed April 27, 2012 Response Dated September 7, 2012 File No. 001-34914]
