[April 14, 2014 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Coy Garrison, Staff Attorney Kristina Aberg Attorney-Advisor Robert Telewicz, Senior Staff Accountant Shannon Sobotka, Staff Accountant Re: Leju Holdings Limited Registration Statement on Form F-1 (Registration No. 333-194505) Registration Statement on Form 8-A (Registration No. 001-36396) Dear Ladies and Gentlemen: If there is any change in]
[Yingli Green Energy Announces Preliminary Estimates of Certain Financial Results for First Quarter of 2014 Quarterly gross margin in the range of 15.5%-16.5% for Q1 2014 Lower quarterly PV module shipment guidance for Q1 2014 Reiterates PV module shipment guidance for full year 2014 Baoding, China, April 10, 2014 Yingli Green Energy Holding Company Limited (NYSE: YGE)] [25 MW of Solar Power Plants of Yingli Green Energy in China Commenced Construction with Grid Connection Permission and Committed Bank Loans BAODING, China, April 10, 2014 Yingli Green Energy Holding Company Limited (NYSE: YGE) (Yingli Green Energy or the Company), the largest vertically integrated photovoltaic (PV) module manufacturer in the world, known as Yingli Solar, today announced] [FORM 6-K YINGLI GREEN ENERGY HOLDING COMPANY No. 3399 North Chaoyang Avenue Baoding 071051 Peoples Republic of China Form 20-F x Form 40-F o o o Yes o No x N/A YINGLI GREEN ENERGY HOLDING COMPANY LIMITED FORM 6-K Yingli Green Energy Holding Company Limited is furnishing under the cover of Form 6-K: EX 99.1 Yingli Green Energy Announces Preliminary]
[AMENDMENT NO. 2 FORM F-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 JD.com, Inc. Not Applicable Cayman Islands (State or other jurisdiction of 5990 (Primary Standard Industrial Not Applicable (I.R.S. Employer 10th Floor, Building A, North Star Century Center Law Debenture Corporate Services Inc. (Name, address, including zip code, and telephone number, including area code, of agent for service)] [Name of Company: JD.COM, INC. JD.COM, INC. Number: Number Class A Ordinary Share( s) - [no. of shares] - Incorporated under the laws of the Cayman Islands Class A Ordinary Share( s) : - [no. of shares] - Share capital is US$2,000,000 divided into 99,000,000,000 Class A Ordinary Shares US$ 0.00002 (i) 1,000,000,000 Class B Ordinary Shares US$ 0.00002 (ii)] [List of Principal Subsidiaries and Consolidated Variable Interest Entities of JD.com, Inc. Subsidiaries Place of Incorporation Jingdong Technology Group Corporation Cayman Islands Jingdong Logistics Group Corporation Cayman Islands 360buy E-Commerce (JingDong) Hong Kong Co., Ltd. Hong Kong Jingdong E-Commerce (Trade) Hong Kong Co., Ltd. (formerly known as 360buy E-Commerce (Trade) Hong Kong Co., Ltd.) Hong Kong Jingdong E-Commerce (Logistics) Hong] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the use in this Registration Statement on Form F-1 of JD.com, Inc. of our report dated March 19 , 2014 relating to the consolidated financial statements of JD.com, Inc. , which appears in such Registration Statement. We also consent to the reference to us under the heading Experts in] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the use in this Registration Statement on Form F-1 of JD.com, Inc. of our report dated March 19 , 2014 relating to the combined financial statements of two e-Commerce platforms, www.paipai.com website and www.wanggou.com website of Tencent Holdings Limited , which appears in such Registration Statement. We also consent] [April 14, 2014 JD.com, Inc. 10th Floor, Building A, North Star Century Center Ladies and Gentlemen: Sincerely yours, EX-23.7 6 a2219624zex-23_7.htm EX-23.7]
