[May 7, 2014 VIA EMAIL AND MAIL Michael Clampitt Senior Counsel Division of Corporation Finance 100 F Street, N.E. Re: China Commercial Credit, Inc. Amendment No. 3 to Registration Statement on Form S-1 Filed April 25, 2014 File No. 333-193360 Dear Mr. Clampitt: Amendment No. 3 to Registration Statement on Form S-1 filed April 25, 2014 The Company, page 2]
[FORM 10-Q (Mark One) ý For the quarterly period ended March 31, 2014 OR o For the transition period from to AMC ENTERTAINMENT HOLDINGS, INC. Delaware (State or other jurisdiction of 26-0303916 (I.R.S. Employer One AMC Way 66211 (Zip Code) (913) 213-2000 ý o ý o] [QuickLinks -- Click here to rapidly navigate through this document CERTIFICATIONS I, Gerardo I. Lopez, certify that: 1. I have reviewed this quarterly report on Form 10-Q of AMC Entertainment Holdings, 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] [QuickLinks -- Click here to rapidly navigate through this document CERTIFICATIONS I, Craig R. Ramsey, certify that: 1. I have reviewed this quarterly report on Form 10-Q of AMC Entertainment Holdings, 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] [QuickLinks -- Click here to rapidly navigate through this document CERTIFICATION OF PERIODIC REPORT (1) (2) the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Dated: May 7, 2014 Gerardo I. Lopez Chief Executive Officer, Director and President Craig R. Ramsey Executive Vice President and Chief Financial]
[Registration No. 333-193360 Amendment No. 4 to FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 China Commercial Credit, Inc. Delaware 6199 45-4077653 (State or other jurisdiction of incorporation or organization) (Primary Standard Industrial Classification Code Number) (I.R.S. Employer Identification Number) No. 1688, Yunli Road, Tongli Wujiang, Jiangsu Province People’s Republic of China (86-0512) 6396-0022 (Address, including zip code,] [UNDERWRITING AGREEMENT between CHINA COMMERCIAL CREDIT, INC. and AXIOM CAPITAL MANAGEMENT, INC., as Representative of the Several Underwriters and THE SELLING STOCKHOLDERS CHINA COMMERCIAL CREDIT, INC. UNDERWRITING AGREEMENT New York, New York May [•], 2014 Axiom Capital Management, Inc. Schedule 2 As Representative of the several Underwriters named on 780 Third Avenue New York, NY 10017 Ladies and Gentlemen: CCC] [For the Purchase of [●] Shares of Common Stock of CHINA COMMERCIAL CREDIT, INC. Company Axiom Underwriting Agreement Holder Exercise Date Expiration Date Shares Section 6 Section 6 Exercise Price 1. Exercise 2. Exercise Form 2.1 Cashless Exercise Section 2.1 2.2 X = Y(A-B) A Where, X = The number of Shares to be issued to Holder; Y = A] [ELLENOFF GROSSMAN & SCHOLE LLP 1345 AVENUE OF THE AMERICAS NEW YORK, NEW YORK 10105 TELEPHONE: (212) 370-1300 FACSIMILE: (212) 370-7889 www.egsllp.com May 7, 2014 China Commercial Credit, Inc. No. 1688, Yunli road, Tongli Wujiang, Jiangsu Province People’s Republic of China Re: Registration Statement on Form S-1 (File No. 333-193360) Ladies and Gentlemen: Company Registration Statement Act Common Stock Public] [INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM’S CONSENT We consent to the inclusion in this Registration Statement of China Commercial Credit, Inc. on Form S-1 Amendment #4 File No. 333-193360 of our report dated March 31, 2014, with respect to our audits of the consolidated financial statements of China Commercial Credit, Inc. as of December 31, 2013 and 2012 and for the] [www.dachenglaw.com 3 12/15 100007 北京市东直门南大街 12/F-15/F, Guohua Plaza, 3 Dongzhimennan Avenue, Beijing 100007, China Tel: 8610-58137799 May [ ], 2014 We are qualified lawyers of the People’s Republic of China (the “PRC”, for the purpose of this Opinion, excluding Hong Kong Special Administrative Region, Macao Special Administrative Region and Taiwan Province) and are qualified to issue this Legal Opinion (the]
[Home Inns Group Announces Closing of Yunshang Siji Hotel Management Company Acquisition Shanghai, May 6, 2014 – Yunshang Siji operates an economy hotel chain consisting of 27 leased-and-operated hotels and eight franchised-and-managed hotels (with approximately 3,500 rooms in total) principally located in Yunnan Province. The transaction is consistent with the Company’s investment and growth strategy to further penetrate key markets] []
[Registration No. 333-193360 Amendment No. 4 to FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 China Commercial Credit, Inc. Delaware 6199 45-4077653 (State or other jurisdiction of incorporation or organization) (Primary Standard Industrial Classification Code Number) (I.R.S. Employer Identification Number) No. 1688, Yunli Road, Tongli Wujiang, Jiangsu Province People’s Republic of China (86-0512) 6396-0022 (Address, including zip code,] [UNDERWRITING AGREEMENT between CHINA COMMERCIAL CREDIT, INC. and AXIOM CAPITAL MANAGEMENT, INC., as Representative of the Several Underwriters and THE SELLING STOCKHOLDERS CHINA COMMERCIAL CREDIT, INC. UNDERWRITING AGREEMENT New York, New York May [•], 2014 Axiom Capital Management, Inc. Schedule 2 As Representative of the several Underwriters named on 780 Third Avenue New York, NY 10017 Ladies and Gentlemen: CCC] [For the Purchase of [●] Shares of Common Stock of CHINA COMMERCIAL CREDIT, INC. Company Axiom Underwriting Agreement Holder Exercise Date Expiration Date Shares Section 6 Section 6 Exercise Price 1. Exercise 2. Exercise Form 2.1 Cashless Exercise Section 2.1 2.2 X = Y(A-B) A Where, X = The number of Shares to be issued to Holder; Y = A] [ELLENOFF GROSSMAN & SCHOLE LLP 1345 AVENUE OF THE AMERICAS NEW YORK, NEW YORK 10105 TELEPHONE: (212) 370-1300 FACSIMILE: (212) 370-7889 www.egsllp.com May 7, 2014 China Commercial Credit, Inc. No. 1688, Yunli road, Tongli Wujiang, Jiangsu Province People’s Republic of China Re: Registration Statement on Form S-1 (File No. 333-193360) Ladies and Gentlemen: Company Registration Statement Act Common Stock Public] [INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM’S CONSENT We consent to the inclusion in this Registration Statement of China Commercial Credit, Inc. on Form S-1 Amendment #4 File No. 333-193360 of our report dated March 31, 2014, with respect to our audits of the consolidated financial statements of China Commercial Credit, Inc. as of December 31, 2013 and 2012 and for the] [www.dachenglaw.com 3 12/15 100007 北京市东直门南大街 12/F-15/F, Guohua Plaza, 3 Dongzhimennan Avenue, Beijing 100007, China Tel: 8610-58137799 May [ ], 2014 We are qualified lawyers of the People’s Republic of China (the “PRC”, for the purpose of this Opinion, excluding Hong Kong Special Administrative Region, Macao Special Administrative Region and Taiwan Province) and are qualified to issue this Legal Opinion (the]
[Home Inns Group Announces Closing of Yunshang Siji Hotel Management Company Acquisition Shanghai, May 6, 2014 – Yunshang Siji operates an economy hotel chain consisting of 27 leased-and-operated hotels and eight franchised-and-managed hotels (with approximately 3,500 rooms in total) principally located in Yunnan Province. The transaction is consistent with the Company’s investment and growth strategy to further penetrate key markets] []
[o x Yes Not applicable]
[YY Reports First Quarter 2014 Unaudited Financial Results 1Q14 Net Revenues Up 111.6% YOY to RMB666.3 Million 1Q14 Net Income Up 187.2% YOY to RMB183.6 Million 1Q14 Non-GAAP Net Income Up 153.0% YOY to RMB207.6 Million Announces US$100 Million Share Repurchase Program Guangzhou, China, May 5, 2014 YY Inc. (NASDAQ: YY) (YY or the Company), a revolutionary real-time interactive] [YY INC. Building 3-08, Yangcheng Creative Industry Zone No. 309 Huangpu Avenue Middle Tianhe District Guangzhou 510655 The Peoples Republic of China Form 20-F x Form 40-F o o o YY INC.]
[o x Yes Not applicable]
[YY Reports First Quarter 2014 Unaudited Financial Results 1Q14 Net Revenues Up 111.6% YOY to RMB666.3 Million 1Q14 Net Income Up 187.2% YOY to RMB183.6 Million 1Q14 Non-GAAP Net Income Up 153.0% YOY to RMB207.6 Million Announces US$100 Million Share Repurchase Program Guangzhou, China, May 5, 2014 YY Inc. (NASDAQ: YY) (YY or the Company), a revolutionary real-time interactive] [YY INC. Building 3-08, Yangcheng Creative Industry Zone No. 309 Huangpu Avenue Middle Tianhe District Guangzhou 510655 The Peoples Republic of China Form 20-F x Form 40-F o o o YY INC.]
