[September 13, 2013 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, 2012 Filed April 19, 2013 File No. 001-35109 Dear Mr. Krikorian and Mr. Rohn: This letter sets forth our responses to the comments contained in the letter dated August 29, 2013 from the]
[1 Announcement dated September 12, 2013 in respect of Issue of Super & Short-Term Commercial Paper.]
[1 Announcement dated September 12, 2013 in respect of Issue of Super & Short-Term Commercial Paper.]
[] [ACTIONS SEMICONDUCTOR CO., LTD. Third Amended and Restated 2007 Equity Performance and Incentive Plan 1. Purpose. Third Amended and Restated The purpose of the 2. Definitions. As used in this Plan, (a) (b) “Company” means Actions Semiconductor Co., Ltd., a Cayman Islands exempted company, or any successor corporation thereto. (c) later of (i) the ; or (ii) the date on] [Our Ref RDS/613112-000001/6032699v1 Direct tel +852 2971 3046 Email richard.spooner@maplesandcalder.com Actions Semiconductor Co., Ltd No. 1, Ke Ji Si Road, Technology Innovation Coast of Hi-Tech Zone Zhuhai, Guangdong, 519085 People’s Republic of China 13 September 2013 Dear Sirs Actions Semiconductor Co., Ltd Company Registration Statement” Shares Plan We have examined the Registration Statement on Form S-8 to be filed by] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM dated April 25, 2013, , appearing . We consent to the incorporation by reference in this Registration Statement on Form S-8 of our reports Deloitte Touche Tohmatsu Hong Kong September 13, 2013]
