[December 10, 2012 Mr. Terence O’Brien, Branch Chief 100 F Street, N.E. Ossen Innovation Co., Ltd. Form 20-F Filed April 16, 2012 File No. 1-34999 Dear Mr. O’Brien: This letter sets forth the Company’s responses to the Staff’s comments. For your convenience, the Staff’s comments contained in the Comment Letter have been restated below in their entirety, with the responses]
[CNOOC Limited]
[ATA Announces Resignation of President Walter Wang Mr. Wang to Remain on Board of Directors and to Continue Work with Company as Consultant ATA Inc. (ATA or the Company, Nasdaq: ATAI) Beijing, China, December 7, 2012 at the Companys president and co-founder Walter Wang has tendered his resignation, effective January 1, 2013, for personal reasons. His duties will be] [TABLE OF CONTENTS 2 ATA Inc.]
[CNOOC Limited]
[ATA Announces Resignation of President Walter Wang Mr. Wang to Remain on Board of Directors and to Continue Work with Company as Consultant ATA Inc. (ATA or the Company, Nasdaq: ATAI) Beijing, China, December 7, 2012 at the Companys president and co-founder Walter Wang has tendered his resignation, effective January 1, 2013, for personal reasons. His duties will be] [TABLE OF CONTENTS 2 ATA Inc.]
[[Letterhead of Perfect World Co., Ltd.] December 10, 2012 VIA EDGAR Stephen Krikorian, Accounting Branch Chief Ryan Rohn, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Perfect World Co., Ltd. (the Company) Form 20-F for the Fiscal Year ended December 31, 2011 (the 2011 20-F) Filed May 11, 2012 (File No. 001-33587) Dear Mr. Krikorian and Mr.]
[[Letterhead of Perfect World Co., Ltd.] December 10, 2012 VIA EDGAR Stephen Krikorian, Accounting Branch Chief Ryan Rohn, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Perfect World Co., Ltd. (the Company) Form 20-F for the Fiscal Year ended December 31, 2011 (the 2011 20-F) Filed May 11, 2012 (File No. 001-33587) Dear Mr. Krikorian and Mr.]
[Item 1: Reporting Person - FMR LLC Item 4: Delaware Item 5: 129,644,000 Item 6: 0 Item 7: 144,300,000 Item 8: 0 Item 9: 144,300,000 Item 11: 10.082% Item 12: HC Cusip #Y2930P108 Item 1: Reporting Person - Edward C. Johnson 3d Item 5: 0 Item 6: 0 Item 7: 144,300,000 Item 8: 0 Item 9: 144,300,000 Item 11: 10.082%]
[Item 1: Reporting Person - FMR LLC Item 4: Delaware Item 5: 129,644,000 Item 6: 0 Item 7: 144,300,000 Item 8: 0 Item 9: 144,300,000 Item 11: 10.082% Item 12: HC Cusip #Y2930P108 Item 1: Reporting Person - Edward C. Johnson 3d Item 5: 0 Item 6: 0 Item 7: 144,300,000 Item 8: 0 Item 9: 144,300,000 Item 11: 10.082%]
