[666 Longdu Avenue Wanzhou, Chongqing F4 404000 The People’s Republic of China September 15, 2014 VIA EDGAR Martin James, Senior Assistant Chief Accountant Kate Tillan, Assistant Chief Accountant Li Xiao, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Daqo New Energy Corp. (the “Company”) Form 20-F for the fiscal year ended December 31, 2013 (the “2013 20-F”)]
[IMPSON HACHER ARTLETT S OWER TH LOOR ICBC T ARDEN OAD 3 G ONG ONG H (852) 2514-7600 ACSIMILE F IRECT IAL UMBER D +852-2514-7630 AIL DDRESS lchen@stblaw.com E-M September 15, 2014 VIA EDGAR 100 F Street, N.E. Attention: Ms. Mara L. Ransom, Assistant Director Ms. Jennifer Thompson, Accounting Branch Chief Mr. Dietrich King, Legal Branch Chief Ms. Lisa Kohl,]
[666 Longdu Avenue Wanzhou, Chongqing F4 404000 The People’s Republic of China September 15, 2014 VIA EDGAR Martin James, Senior Assistant Chief Accountant Kate Tillan, Assistant Chief Accountant Li Xiao, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Daqo New Energy Corp. (the “Company”) Form 20-F for the fiscal year ended December 31, 2013 (the “2013 20-F”)]
[CALCULATION OF REGISTRATION FEE (1) Title of Each Class of (2)(3) Amount (3) Proposed Proposed (3) Offering Price (4) Amount of Ordinary shares, par value US$0.000025 per share 368,122,000 US$68.00 US$25,032,296,000 US$3,224,160 (1) American depositary shares, or ADSs, evidenced by American depositary receipts issuable upon deposit of the ordinary shares registered hereby will be registered under a separate registration statement] [ALIBABA GROUP HOLDING LIMITED 320,106,100 American Depositary Shares Representing 320,106,100 Ordinary Shares UNDERWRITING AGREEMENT September [ ], 2014 Credit Suisse Securities (USA) LLC Eleven Madison Avenue New York, NY 10010 U.S.A. Deutsche Bank Securities Inc. 60 Wall Street New York, NY 10005 U.S.A. Goldman Sachs (Asia) L.L.C. 68th Floor, Cheung Kong Center 2 Queens Road Central Hong Kong J.P. Morgan]
[2014 Interim Report CONTENTS 2 Additional Information 3 Corporate Information 4 Letter to Shareholders 6 Managements Discussion and Analysis of Financial Condition and Results of Operations 15 Corporate Governance Report 24 Other Information 32 Condensed Consolidated Statements of Profit or Loss and Other Comprehensive Income 33 Condensed Consolidated Statements of Financial Position 34 Condensed Consolidated Statements of Changes in Equity]
[CALCULATION OF REGISTRATION FEE (1) Title of Each Class of (2)(3) Amount (3) Proposed Proposed (3) Offering Price (4) Amount of Ordinary shares, par value US$0.000025 per share 368,122,000 US$68.00 US$25,032,296,000 US$3,224,160 (1) American depositary shares, or ADSs, evidenced by American depositary receipts issuable upon deposit of the ordinary shares registered hereby will be registered under a separate registration statement] [ALIBABA GROUP HOLDING LIMITED 320,106,100 American Depositary Shares Representing 320,106,100 Ordinary Shares UNDERWRITING AGREEMENT September [ ], 2014 Credit Suisse Securities (USA) LLC Eleven Madison Avenue New York, NY 10010 U.S.A. Deutsche Bank Securities Inc. 60 Wall Street New York, NY 10005 U.S.A. Goldman Sachs (Asia) L.L.C. 68th Floor, Cheung Kong Center 2 Queens Road Central Hong Kong J.P. Morgan]
[2014 Interim Report CONTENTS 2 Additional Information 3 Corporate Information 4 Letter to Shareholders 6 Managements Discussion and Analysis of Financial Condition and Results of Operations 15 Corporate Governance Report 24 Other Information 32 Condensed Consolidated Statements of Profit or Loss and Other Comprehensive Income 33 Condensed Consolidated Statements of Financial Position 34 Condensed Consolidated Statements of Changes in Equity]
