VIPS [Vipshop] CORRESP: January 14, 2014 VIA EDGAR William H. Thompson,

[January 14, 2014 VIA EDGAR William H. Thompson, Accounting Branch Chief Re: Vipshop Holdings Limited (the Company ) “ Form 20-F for the Fiscal Year Ended December 31, 2012 Filed April 10, 2013 (File No. 001-35454) Dear Mr. Thompson, Mr. Niethamer, Ms. Silvio, Mr. Porco and Ms. Kohl: * * * * Item 5. Operating and Financial Review and Prospects,]

By | 2016-04-01T13:34:49+00:00 January 14th, 2014|Categories: Chinese Stocks, VIPS, Webplus ver|Tags: , , , , , |0 Comments

LEDS [SemiLEDs] 10-Q: (Original Filing)

[FORM 10-Q x For the quarterly period ended November 30, 2013 or o For the transition period from to SemiLEDs Corporation Delaware 20-2735523 (State or other jurisdiction of (I.R.S. Employer incorporation or organization) Identification Number) 3F, No. 11 Ke Jung Rd., Chu-Nan Site, Hsinchu Science Park, Chu-Nan 350, Miao-Li County, Taiwan, R.O.C.] [1 CERTIFICATION OF CHIEF EXECUTIVE OFFICER OF THE SARBANES-OXLEY ACT OF 2002 I, Trung Tri Doan, certify that: 1. 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made,] [CERTIFICATION OF CHIEF FINANCIAL OFFICER OF THE SARBANES-OXLEY ACT OF 2002 I, Timothy Lin, certify that: 1. 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading] [CERTIFICATION SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 906 of the Sarbanes-Oxley Act of 2002 that: (1) (2) Dated: January 14, 2014 President and Chief Executive Officer EX-32.1 4 a13-27128_1ex32d1.htm EX-32.1] [CERTIFICATION SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 Interim 906 of the Sarbanes-Oxley Act of 2002 that: (1) (2) Dated: January 14, 2014 EX-32.2 5 a13-27128_1ex32d2.htm EX-32.2]

By | 2016-03-25T09:14:28+00:00 January 14th, 2014|Categories: Chinese Stocks, LEDS, SEC Original|Tags: , , , , , |0 Comments
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