[January 14, 2013 VIA EDGAR AND E-MAIL Stephen Krikorian, Accounting Branch Chief Re: Qihoo 360 Technology Co. Ltd. (the Company) 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 December 18, 2012]
[January 14, 2013 VIA EDGAR AND E-MAIL Stephen Krikorian, Accounting Branch Chief Re: Qihoo 360 Technology Co. Ltd. (the Company) 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 December 18, 2012]
[January 14, 2013 Via EDGAR Division of Corporation Finance Attn: William H. Thompson, Accounting Branch Chief Tony Watson Re: China Recycling Energy Corporation Form 10-K for Fiscal Year Ended December 31, 2011 File No. 001-34625 Dear Mr. Thompson: In addition, attached to this response letter, for the SEC’s review and comment, is a draft of Amendment No. 1 to the]
[January 14, 2013 Via EDGAR Division of Corporation Finance Attn: William H. Thompson, Accounting Branch Chief Tony Watson Re: China Recycling Energy Corporation Form 10-K for Fiscal Year Ended December 31, 2011 File No. 001-34625 Dear Mr. Thompson: In addition, attached to this response letter, for the SEC’s review and comment, is a draft of Amendment No. 1 to the]
[THT Heat Transfer Technology, Inc. No.5 Nanhuan Road, Tiexi District Siping, Jilin Province 136000 People's Republic of China January 14, 2013 By EDGAR Transmission and by Hand Delivery Re: THT Heat Transfer Technology, Inc. Form 10-K for the Year Ended December 31, 2011 Filed March 30, 2012 Form 10-Q for the Period Ended March 31, 2012 Filed May 14, 2012]
