[May 6, 2014 VIA EDGAR AND FACSIMILE Division of Corporation Finance 100 F Street, N.E. Attention: Mr. Justin Dobbie Mr. J. Nolan McWilliams Mr. Doug Jones Mr. Stephen Kim Re: Tuniu Corporation Registration Statement on Form F-1 (Registration No. 333-195075) Registration Statement on Form 8-A (Registration No. 001-36430) Dear Ladies and Gentlemen: If there is any change in the acceleration]
[FOR RELEASE May 6, 2014 China Biologic Reports Financial Results for the First Quarter of 2014 1Q14 Total Sales Increase 4.1% to $56.3Million 1Q14 Operating Margin Increases to 49.7% from 1Q14 Non-GAAP Net Income Increases 16.3% to $ 19.1Million BEIJING, China – May 6, 2014 – First Quarter 2014 Financial Highlights · Total sales · Gross profit · Income from] []
[KADDEN RPS LATE EAGHER LOM S ARTNERS P OHN DEBIYI ¿ J HRISTOPHER ETTS C DWARD AM ¿ E AUL ITCHARD ¿ G.S. P LIVE OUGH ¿ C ONATHAN TONE J LEC RACY A ¿ LSO DMITTED IN NGLAND ALES LSO DMITTED IN EW ORK * (A EGISTERED OREIGN AWYERS R ILL AI ALIFORNIA W ULIE AO ALIFORNIA Z. J]
[] [CERTIFICATIONS I, David (Xiaoying) Gao, certify that: 1. I have reviewed this quarterly report on Form 10-Q of China Biologic Products, Inc.; 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] [CERTIFICATIONS I, Ming Yang, certify that: 1. I have reviewed this quarterly report on Form 10-Q of China Biologic Products, Inc.; 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] [2. Information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Company. th David (Xiaoying) Gao Chief Executive Officer] [2. Information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Company. th Ming Yang Chief Financial Officer (Principal Financial Officer)]
[KADDEN RPS LATE EAGHER LOM S ARTNERS P OHN DEBIYI ¿ J HRISTOPHER ETTS C DWARD AM ¿ E AUL ITCHARD ¿ G.S. P LIVE OUGH ¿ C ONATHAN TONE J LEC RACY A ¿ LSO DMITTED IN NGLAND ALES LSO DMITTED IN EW ORK * (A EGISTERED OREIGN AWYERS R ILL AI ALIFORNIA W ULIE AO ALIFORNIA Z. J]
[] [CERTIFICATIONS I, David (Xiaoying) Gao, certify that: 1. I have reviewed this quarterly report on Form 10-Q of China Biologic Products, Inc.; 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] [CERTIFICATIONS I, Ming Yang, certify that: 1. I have reviewed this quarterly report on Form 10-Q of China Biologic Products, Inc.; 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] [2. Information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Company. th David (Xiaoying) Gao Chief Executive Officer] [2. Information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Company. th Ming Yang Chief Financial Officer (Principal Financial Officer)]
[PROSPECTUS (Subject to Completion) Issued May 6, 2014 8,000,000 American Depositary Shares Tuniu Corporation REPRESENTING 24,000,000 CLASS A ORDINARY SHARES US$ US$ US$ Tuniu Corporation is offering 7,380,000 American depositary shares, or ADSs, and the selling shareholders are offering 620,000 ADSs. Each ADS represents three Class A ordinary shares, par value US$ Upon completion of this offering, we will have] [[8,000,000] American Depository Shares Each Representing Three Class A Ordinary Shares, Par Value US$0.0001 Per Share TUNIU CORPORATION UNDERWRITING AGREEMENT Morgan Stanley & Co. International plc 25 Cabot Square, Canary Wharf London, E14 4QA United Kingdom Credit Suisse Securities (USA) LLC Eleven Madison Avenue New York, N.Y. 10010 China Renaissance Securities (Hong Kong) Limited Unit 901, Agricultural Bank of China] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the use in this Registration Statement on Form F-1 of Tuniu Corporation of our report dated March 6, 2014, except for the stock option grant, the adoption of the 2014 Share Incentive Plan, the private placement and the modifications to the Companys Memorandum and Articles of Association and Series]
[PROSPECTUS (Subject to Completion) Issued May 6, 2014 8,000,000 American Depositary Shares Tuniu Corporation REPRESENTING 24,000,000 CLASS A ORDINARY SHARES US$ US$ US$ Tuniu Corporation is offering 7,380,000 American depositary shares, or ADSs, and the selling shareholders are offering 620,000 ADSs. Each ADS represents three Class A ordinary shares, par value US$ Upon completion of this offering, we will have] [[8,000,000] American Depository Shares Each Representing Three Class A Ordinary Shares, Par Value US$0.0001 Per Share TUNIU CORPORATION UNDERWRITING AGREEMENT Morgan Stanley & Co. International plc 25 Cabot Square, Canary Wharf London, E14 4QA United Kingdom Credit Suisse Securities (USA) LLC Eleven Madison Avenue New York, N.Y. 10010 China Renaissance Securities (Hong Kong) Limited Unit 901, Agricultural Bank of China] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the use in this Registration Statement on Form F-1 of Tuniu Corporation of our report dated March 6, 2014, except for the stock option grant, the adoption of the 2014 Share Incentive Plan, the private placement and the modifications to the Companys Memorandum and Articles of Association and Series]
