[July 9, 2013 VIA EDGAR CORRESPONDENCE Mr. Jonathan Wiggins Staff Accountant Division of Corporation Finance 100 F Street, NE Re: Melco Crown Entertainment Limited Form 20-F for the Fiscal Year Ended December 31, 2012 Filed April 18, 2013 File No. 1-33178 Dear Mr. Wiggins: We refer to the Staffs letter of June 27, 2013 relating to the annual report on]
[11TH FLOOR | PLATINUM | 233 TAICANG ROAD | SHANGHAI | 200020 WWW.SHEARMAN.COM | T +86.21.6136.5000 | F +86.21.6136.5001 RESIDENT PARTNERS Admitted in New York Via Facsimile July 9, 2013 Ms. Tia L. Jenkins, Senior Assistant Chief Accountant Ms. Joanna Lam Mr. John Archfield Division of Corporation Finance 100 F Street, NE Re: China Xiniya Fashion Limited Filed April 3,]
[NF ENERGY SAVINGS CORPORATION ROOM 3106, BLOCK C, 390 QINGNIAN AVENUE HEPING DISTRICT SHENYANG, P.R. CHINA 110002 July 8, 2013 Mr. John Cash Branch Chief Re: NF Energy Saving Corporation Form 10-K for the year ended December 31, 2012 Filed March 29, 2013 File No. 1-34890 Dear Mr. Cash: I am responding to the comments on behalf of NF Energy]
[China Housing & Land Development, Inc. 1008 Liuxue Road, Baqiao District Xi’an, Shaanxi Province China 710038 July 8, 2013 VIA EDGAR Terence O’Brien Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. RE: China Housing & Land Development, Inc. Form 10-K for Fiscal Year Ended December 31, 2012 Filed March 30, 2012 File No. 1-34065 Dear Mr. O’Brien:]
[China Housing & Land Development, Inc. 1008 Liuxue Road, Baqiao District Xi’an, Shaanxi Province China 710038 July 8, 2013 VIA EDGAR Terence O’Brien Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. RE: China Housing & Land Development, Inc. Form 10-K for Fiscal Year Ended December 31, 2012 Filed March 30, 2012 File No. 1-34065 Dear Mr. O’Brien:]
[NF ENERGYVINGSRPORATION ROOM 3106, BLOCK C, 390 QINGNIAN AVENUE HEPING DISTRICT SHENYANG, P.R. CHINA 110002 July 8, 2013 Mr. Johnsh Branch Chief Re: NF Energyvingrporation Form 10-K for the year ended December 31, 2012 Filed March 29, 2013 File No. 1-34890 Dear Mr.sh: I am responding to themments on behalf of NF Energyvingrporation (thempany) sent]
[NF ENERGYVINGSRPORATION ROOM 3106, BLOCK C, 390 QINGNIAN AVENUE HEPING DISTRICT SHENYANG, P.R. CHINA 110002 July 8, 2013 Mr. Johnsh Branch Chief Re: NF Energyvingrporation Form 10-K for the year ended December 31, 2012 Filed March 29, 2013 File No. 1-34890 Dear Mr.sh: I am responding to themments on behalf of NF Energyvingrporation (thempany) sent]
[SKY-MOBI LIMITED 10/F, Building B, United Mansion No. 2 Zijinghua Road, Hangzhou Peoples Republic of China July 3, 2013 VIA EDGAR Mark P. Shuman, Legal Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: Company Sky-mobi Limited (the 2012 20-F Form 20-F for Fiscal Year Ended March 31, 2012 (the Filed June 29, 2012 File No.]
[SKY-MOBI LIMITED 10/F, Building B, United Mansion No. 2 Zijinghua Road, Hangzhou Peoples Republic of China July 3, 2013 VIA EDGAR Mark P. Shuman, Legal Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: Company Sky-mobi Limited (the 2012 20-F Form 20-F for Fiscal Year Ended March 31, 2012 (the Filed June 29, 2012 File No.]
[June 28 2013 VIA EDGAR Ms. Amanda Ravitz, Assistant Director Mr. Jay Mumford, Senior Attorney Division of Corporation Finance 100 F Street, N.E. Re: JA Solar Holdings Co., Ltd. File No. 333-188895 ) Dear Ms. Ravitz and Mr. Mumford: If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change,]
