[April 25, 2014 V IA E DGAR RE: Kandi Technologies Group, Inc. Form 10-K for the Fiscal Year Ended December 31, 2013 Filed March 17, 2014 File No. 001-33997 Comment Letter dated April 11, 2014 Dear Ms. Shenk: Staff Commission Comment Letter Company Form 10-K This letter is being furnished in response to comments of the staff (the This]
[] [Wholly owned subsidiaries : · IFM Company Ltd., incorporated in the Cayman Islands · Beijing Aifeite International Franchise Consultant Co., Ltd., incorporated in the Peoples Republic of China 北京埃菲特国际特许经营咨询服务有限公司 ) · City Integrated Residential Services (China) Limited, incorporated in Hong Kong, S.A.R. 泛城（中国）综合住宅服务有限公司 ) · Shanghai Yaye Real Estate Brokerage Co., Ltd., incorporated in the Peoples Republic of China 上海亚业房地产经纪有限公司] [Certification by the Chief Executive Officer I, Donald Zhang, certify that: 1. I have reviewed this annual report on Form 20-F of IFM Investments Limited (the Company); 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] [Certification by the Chief Financial Officer I, Steve Mao Ye, certify that: 1. I have reviewed this annual report on Form 20-F of IFM Investments Limited (the Company); 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] [Certification by the Chief Executive Officer (1) (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. April 25, 2014 Donald Zhang Chief Executive Officer EX-13.1 5 a2219802zex-13_1.htm EX-13.1] [Certification by the Chief Financial Officer (1) (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. April 25, 2014 Steve Mao Ye Chief Financial Officer EX-13.2 6 a2219802zex-13_2.htm EX-13.2] [Consent of Commerce & Finance Law offices, PRC Counsel IFM Investments Limited Dear Sir or Madam: We hereby consent to the references to us by IFM Investments Limited (the Company) under the heading Risks Related to Doing Business in China in the Annual Report on Form 20-F of the Company for the year ended December 31, 2013. Yours faithfully, April] [Consent of Independent Registered Public Accounting Firm We hereby consent to the incorporation by reference in the Registration Statements on Form S-8 (No. 333-169542) and Form F-3 (No. 333-169541) of IFM Investments Limited of our report dated April 25, 2014 relating to the consolidated financial statements, which appears in the consolidated financial statements, which is incorporated in this Annual Report]
[reporting person's initial filing on this form with respect to the subject class of securities, and for any subsequent amendment containing information which would alter disclosures provided in a prior cover page. The information required on the remainder of this cover page shall not be deemed to be "filed" for the purpose of Section 18 subject to the liabilities of]
[ChipMOS TECHNOLOGIES (Bermuda) LTD. CAUTIONARY STATEMENT FOR PURPOSES OF SAFE HARBOR PROVISIONS 1 Item 1. Identity of Directors, Senior Management and Advisers 1 Item 2. Offer Statistics and Expected Timetable 1 Item 3. Key Information 2 Item 4. Information on the Company 26 Item 4A. Unresolved Staff Comments 51 Item 5. Operating and Financial Review and Prospects 51 Item 6.] [SHARE PURCHASE AGREEMENT between ThaiLin Semiconductor Corp., and ChipMOS TECHNOLOGIES (Bermuda) LTD. Dated as of November 21, 2013 SHARE PURCHASE AGREEMENT Agreement Seller Buyer Parties Party THIS SHARE PURCHASE AGREEMENT (this WHEREAS, the Seller is the beneficial owner of Shares of the Buyer; and WHEREAS, the Seller desires to sell the Shares to the Buyer, and the Buyer desires] [List of Principal Subsidiaries Name Place of Incorporation ChipMOS TECHNOLOGIES INC. Republic of China ThaiLin Semiconductor Corp. Republic of China MODERN MIND TECHNOLOGY LIMITED British Virgin Islands ChipMOS TECHNOLOGIES (Shanghai) LTD. Peoples Republic of China EX-8.1 3 d693068dex81.htm EX-8.1] [CERTIFICATIONS I, Shih-Jye Cheng, certify that: 1. I have reviewed this annual report on Form 20-F of ChipMOS TECHNOLOGIES (Bermuda) LTD.; 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] [CERTIFICATIONS I, Shou-Kang Chen, certify that: 1. I have reviewed this annual report on Form 20-F of ChipMOS TECHNOLOGIES (Bermuda) LTD.; 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] [ChipMOS TECHNOLOGIES (Bermuda) LTD. CERTIFICATION Shih-Jye Cheng Chairman and Chief Executive Officer EX-13.1 6 d693068dex131.htm EX-13.1] [ChipMOS TECHNOLOGIES (Bermuda) LTD. CERTIFICATION Shou-Kang Chen Chief Financial Officer EX-13.2 7 d693068dex132.htm EX-13.2] [April 25, 2014 The Board of Directors ChipMOS TECHNOLOGIES (Bermuda) LTD. No. 1, R & D Road 1 Hsinchu Science Park Hsinchu City, 30076 Republic of China Mr. S.J. Cheng Attention: Dear Sirs, INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRMS CONSENT We consent to the incorporation by reference in Registration Statement No. 333-130230 on Form F-3 and Registration Statements Nos. 333- 176935,]
[VisionChina Media Announces Results of Extraordinary General Meeting of Shareholders BEIJING, April 24, 2014 /PRNewswire/ VisionChina Media Inc. (VisionChina Media or the Company) (Nasdaq: VISN), one of Chinas largest out-of-home digital television advertising networks on mass transportation systems, today announced it has obtained shareholder approval for all matters submitted for approval at the Companys Extraordinary General Meeting (EGM) held] [VISIONCHINA MEDIA INC. 1/F Block No. 7 Champs Elysees Nongyuan Road, Futian District Shenzhen 518040 Peoples Republic of China Form 20-F x Form 40-F o o o Yes o No x N/A]
[reporting person's initial filing on this form with respect to the subject class of securities, and for any subsequent amendment containing information which would alter disclosures provided in a prior cover page. The information required on the remainder of this cover page shall not be deemed to be "filed" for the purpose of Section 18 subject to the liabilities of]
[ChipMOS TECHNOLOGIES (Bermuda) LTD. CAUTIONARY STATEMENT FOR PURPOSES OF SAFE HARBOR PROVISIONS 1 Item 1. Identity of Directors, Senior Management and Advisers 1 Item 2. Offer Statistics and Expected Timetable 1 Item 3. Key Information 2 Item 4. Information on the Company 26 Item 4A. Unresolved Staff Comments 51 Item 5. Operating and Financial Review and Prospects 51 Item 6.] [SHARE PURCHASE AGREEMENT between ThaiLin Semiconductor Corp., and ChipMOS TECHNOLOGIES (Bermuda) LTD. Dated as of November 21, 2013 SHARE PURCHASE AGREEMENT Agreement Seller Buyer Parties Party THIS SHARE PURCHASE AGREEMENT (this WHEREAS, the Seller is the beneficial owner of Shares of the Buyer; and WHEREAS, the Seller desires to sell the Shares to the Buyer, and the Buyer desires] [List of Principal Subsidiaries Name Place of Incorporation ChipMOS TECHNOLOGIES INC. Republic of China ThaiLin Semiconductor Corp. Republic of China MODERN MIND TECHNOLOGY LIMITED British Virgin Islands ChipMOS TECHNOLOGIES (Shanghai) LTD. Peoples Republic of China EX-8.1 3 d693068dex81.htm EX-8.1] [CERTIFICATIONS I, Shih-Jye Cheng, certify that: 1. I have reviewed this annual report on Form 20-F of ChipMOS TECHNOLOGIES (Bermuda) LTD.; 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] [CERTIFICATIONS I, Shou-Kang Chen, certify that: 1. I have reviewed this annual report on Form 20-F of ChipMOS TECHNOLOGIES (Bermuda) LTD.; 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] [ChipMOS TECHNOLOGIES (Bermuda) LTD. CERTIFICATION Shih-Jye Cheng Chairman and Chief Executive Officer EX-13.1 6 d693068dex131.htm EX-13.1] [ChipMOS TECHNOLOGIES (Bermuda) LTD. CERTIFICATION Shou-Kang Chen Chief Financial Officer EX-13.2 7 d693068dex132.htm EX-13.2] [April 25, 2014 The Board of Directors ChipMOS TECHNOLOGIES (Bermuda) LTD. No. 1, R & D Road 1 Hsinchu Science Park Hsinchu City, 30076 Republic of China Mr. S.J. Cheng Attention: Dear Sirs, INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRMS CONSENT We consent to the incorporation by reference in Registration Statement No. 333-130230 on Form F-3 and Registration Statements Nos. 333- 176935,]
