[April 30, 2015 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Assistant Director Office 10 Re: Hanwha Q CELLS Co., Ltd. Registration Statement on Form F-3 (File No. 333-203726) Ladies and Gentlemen: Very truly yours, Dong Chul Kim Paul Hastings LLP CORRESP 1 filename1.htm]
[FORM 20-F (Mark One) o or ý For the fiscal year ended December 31, 2014. o For the transition period from to . o Bona Film Group Limited Cayman Islands (Jurisdiction of Incorporation or Organization) 18/F, Tower 1, U-town Office Building, No.1 San Feng Bei Li, Chaoyang District Mr. Dong Yu (Name, Telephone, E-mail and/or Facsimile number and Address of] [Schedule of Material Differences between: · · Form of Limited Partnership Agreement by and among Wuhu Bona Film Investment Management Co., Ltd., as general partner, and the limited partners with respect to the Second Film Fund (Second Film Fund LPA). Material difference First Film Fund LPA Second Film Fund LPA Article 1. Definitions Section 1.1.1 Limited Partnership or Partnership] [List of Subsidiaries of Bona Film Group Limited Company Jurisdiction of Wholly owned subsidiaries Bona International Film Group Limited BVI Alpha Speed Limited BVI Bona Entertainment Company Limited Hong Kong Bona Production Co., Ltd. Hong Kong Film Investments Limited Hong Kong Bona Location Entertainment Co., Limited Hong Kong Beijing Bona New World Media Technology Co., Ltd. PRC Partially owned subsidiaries] [Certification by the Chief Executive Officer I, Dong Yu, certify that: 1. I have reviewed this annual report on Form 20-F of Bona Film Group 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 Financial Officer I, Nicolas Zhi Qi, certify that: 1. I have reviewed this annual report on Form 20-F of Bona Film Group 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] [Certification by the Chief Executive Officer (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Dong Yu Chief Executive Officer 1 EX-13.1 6 a2223486zex-13_1.htm EX-13.1] [Certification by the Chief Financial Officer (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Nicolas Zhi Qi Chief Financial Officer 1 EX-13.2 7 a2223486zex-13_2.htm EX-13.2] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in Registration Statement No. 333-174698 on Form S-8 of our reports dated April 30, 2015, relating to the consolidated financial statements of Bona Film Group Limited, its subsidiaries, its variable interest entities (the VIEs) and the VIEs subsidiaries (collectively, the Group), and the effectiveness of the] [HAN KUN LAW OFFICES Suite 906, Office Tower C1, Oriental Plaza, 1 East Chang An Avenue, Beijing 100738, P.R. China TEL: (86 10) 8525-5500; FAX: (86 10) 8525-5511/5522 , 2015 Bona Film Group Limited 18/F, Tower 1, U-town Office Building No. 1 San Feng Bei Li, Chaoyang District Beijing 100020 Peoples Republic of China Dear Sir/Madam: We hereby consent to] [Wuhu Bona Jinyu Film Investment Center, L.P. Financial Statements and Independent Registered Public Accounting Firms Report For the period from August 1, 2013 (date of incorporation) to December 31, 2013 and for the year ended December 31, 2014 To the General Partner of Wuhu Bona Jinyu Film Investment Center, L.P. We have audited the balance sheets of Wuhu Bona Jinyu]
[FORM 20-F (Mark One) o OR x For the fiscal year ended December 31, 2014 OR o OR o Date of event requiring this shell company report: For the transition period from to JINPAN INTERNATIONAL LIMITED British Virgin Islands (Jurisdiction of incorporation or organization) c/o Hainan Jinpan Electric Company, Ltd No. 168 Nanhai Avenue (Building No. 7), Haikou Free Trade] [JINPAN INTERNATIONAL LIMITED AND PRINCIPAL SUBSIDIARIES AS OF DECEMBER 31, 2014 Name State of Incorporation Jinpan International (USA) Limited State of New York Jinpan Realty Group, LLC State of New Jersey Jinpan Electric (China) Company Limited People’s Republic of China Hainan Jinpan Electric Company Limited People’s Republic of China Hainan Jinpan R&D Company Limited People’s Republic of China Wuhan Jinpan] [CERTIFICATION I, Li Zhiyuan, certify that: 1. I have reviewed this annual report on Form 20-F of Jinpan International Limited; 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 were] [CERTIFICATION I, Mark Du, certify that: 1. I have reviewed this annual report on Form 20-F of Jinpan International Limited; 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 were] [CERTIFICATION April 30, 2015 Li Zhiyuan Chief Executive Officer April 30, 2015 Mark Du Chief Financial Officer] [Consent of Independent Registered Public Accounting Firm Shanghai, The People’s Republic of China April 30, 2015]
[SCHEDULE 14A (RULE 14a-101) INFORMATION REQUIRED IN PROXY STATEMENT SCHEDULE 14A INFORMATION AMERICAN LORAIN CORPORATION N/A Payment of Filing Fee (Check the appropriate box): [X] No fee required. [ ] Fee computed on table below per Exchange Act Rules 14a-6(i)(1) and 0-11. (1) Title of each class of securities to which transaction applies: N/A (2) Aggregate number of securities to]
[FORM 20-F (Mark One) o OR x For the fiscal year ended December 31, 2014 OR o OR o Date of event requiring this shell company report: For the transition period from to JINPAN INTERNATIONAL LIMITED British Virgin Islands (Jurisdiction of incorporation or organization) c/o Hainan Jinpan Electric Company, Ltd No. 168 Nanhai Avenue (Building No. 7), Haikou Free Trade] [JINPAN INTERNATIONAL LIMITED AND PRINCIPAL SUBSIDIARIES AS OF DECEMBER 31, 2014 Name State of Incorporation Jinpan International (USA) Limited State of New York Jinpan Realty Group, LLC State of New Jersey Jinpan Electric (China) Company Limited People’s Republic of China Hainan Jinpan Electric Company Limited People’s Republic of China Hainan Jinpan R&D Company Limited People’s Republic of China Wuhan Jinpan] [CERTIFICATION I, Li Zhiyuan, certify that: 1. I have reviewed this annual report on Form 20-F of Jinpan International Limited; 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 were] [CERTIFICATION I, Mark Du, certify that: 1. I have reviewed this annual report on Form 20-F of Jinpan International Limited; 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 were] [CERTIFICATION April 30, 2015 Li Zhiyuan Chief Executive Officer April 30, 2015 Mark Du Chief Financial Officer] [Consent of Independent Registered Public Accounting Firm Shanghai, The People’s Republic of China April 30, 2015]
