[AXIOM CAPITAL MANAGEMENT, INC. 780 Third Avenue New York, New York 10017 May 7, 2014 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Michael Clampitt, Senior Counsel Re: China Commercial Credit, Inc. Registration Statement on Form S-1 (File No. 333-193360) Dear Mr. Clampitt: Acting on behalf of the several underwriters, we hereby join in the request of]
[China Commercial Credit, Inc. No. 1688, Yunli Road, Tongli Wujiang, Jiangsu Province People’s Republic of China (86-0512) 6396-0022 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Senior Counsel Esq. Re: China Commercial Credit, Inc. File No. 193360 Senior Counsel Dear Mr. Please note that we acknowledge the following: · · · Very truly yours, Huichun Qin CORRESP]
[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]
[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]
[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]
[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]
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[April 25, 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. 2 to Registration Statement on Form S-1 Filed April 4, 2014 File No. 333-193360 Dear Mr. Clampitt: Amendment No. 2 to Registration Statement on Form S-1 filed April 4, 2014 Cover Page 1. We]
