[NF ENERGY SAVINGS CORPORATION ROOM 3106, BLOCK C, 390 QINGNIAN AVENUE HEPING DISTRICT SHENYANG, P.R. CHINA 110002 July 8, 2013 Mr. John Cash Branch Chief Re: NF Energy Saving Corporation Form 10-K for the year ended December 31, 2012 Filed March 29, 2013 File No. 1-34890 Dear Mr. Cash: I am responding to the comments on behalf of NF Energy]
[July 1, 2013 100 F Street N.E. We have been furnished with a copy of the response to Item 4.01 of Form 8-K for the event that occurred on July 1, 2013, to be filed by our former client, Sorl Auto Parts, Inc. We agree with the statements made in response to that Item insofar as they relate to our] []
[ADVANCED SEMICONDUCTOR ENGINEERING, INC.]
[ADVANCED SEMICONDUCTOR ENGINEERING, INC.]
[China Housing & Land Development, Inc. 1008 Liuxue Road, Baqiao District Xi’an, Shaanxi Province China 710038 July 8, 2013 VIA EDGAR Terence O’Brien Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. RE: China Housing & Land Development, Inc. Form 10-K for Fiscal Year Ended December 31, 2012 Filed March 30, 2012 File No. 1-34065 Dear Mr. O’Brien:]
[China Housing & Land Development, Inc. 1008 Liuxue Road, Baqiao District Xi’an, Shaanxi Province China 710038 July 8, 2013 VIA EDGAR Terence O’Brien Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. RE: China Housing & Land Development, Inc. Form 10-K for Fiscal Year Ended December 31, 2012 Filed March 30, 2012 File No. 1-34065 Dear Mr. O’Brien:]
[Yanzhou Coal Mining Company Limited Date July 8, 2013 By]
[Yanzhou Coal Mining Company Limited Date July 8, 2013 By]
[NF ENERGYVINGSRPORATION ROOM 3106, BLOCK C, 390 QINGNIAN AVENUE HEPING DISTRICT SHENYANG, P.R. CHINA 110002 July 8, 2013 Mr. Johnsh Branch Chief Re: NF Energyvingrporation Form 10-K for the year ended December 31, 2012 Filed March 29, 2013 File No. 1-34890 Dear Mr.sh: I am responding to themments on behalf of NF Energyvingrporation (thempany) sent]
[NF ENERGYVINGSRPORATION ROOM 3106, BLOCK C, 390 QINGNIAN AVENUE HEPING DISTRICT SHENYANG, P.R. CHINA 110002 July 8, 2013 Mr. Johnsh Branch Chief Re: NF Energyvingrporation Form 10-K for the year ended December 31, 2012 Filed March 29, 2013 File No. 1-34890 Dear Mr.sh: I am responding to themments on behalf of NF Energyvingrporation (thempany) sent]
