SORL [SORL Auto Parts] CORRESP: June 21, 2013 VIA EDGAR Cecilia Blye, Chief

[June 21, 2013 VIA EDGAR Cecilia Blye, Chief Office of Global Security Risk Division of Corporate Finance 100 F Street, NE Re: SORL Auto Parts, Inc. Form 10-K for the Fiscal Year Ended December 31, 2012 Filed April 1, 2013 File No. 0-11991 Dear Ms. Blye: • the Company is responsible for the adequacy and accuracy of the disclosure in] [June 21, 2013 VIA EDGAR Cecilia Blye, Chief Office of Global Security Risk Division of Corporate Finance 100 F Street, NE Heath D. Linsky Re: SORL Auto Parts, Inc. Form 10-K for the Fiscal Year Ended December 31, 2012 Filed April 1, 2013 File No. 0-11991 Dear Ms. Blye: General 1. You refer on page 2, page 6 and elsewhere]

JASO [JA Solar] CORRESP: SKADDEN, ARPS, SLATE, MEAGHER & FLOM PARTNERS 世達國際律師事務所

[SKADDEN, ARPS, SLATE, MEAGHER & FLOM PARTNERS 世達國際律師事務所 AFFILIATE OFFICES JOHN ADEBIYI ¨ 42/F, EDINBURGH TOWER, THE LANDMARK CHRISTOPHER W. BETTS 15 QUEEN’S ROAD CENTRAL, HONG KONG BOSTON EDWARD H.P. LAM ¨ * CHICAGO G.S. PAUL MITCHARD QC ¨ TEL: (852) 3740-4700 HOUSTON CLIVE W. ROUGH ¨ FAX: (852) 3740-4727 LOS ANGELES JONATHAN B. STONE * www.skadden.com NEW YORK ALEC]

By | 2016-03-08T08:49:36+00:00 June 21st, 2013|Categories: Chinese Stocks, JASO, Webplus ver|Tags: , , , , , |0 Comments

BITA [BITAUTO] CORRESP: (Original Filing)

[Bitauto Holdings Limited New Century Hotel Office Tower, 6/F No. 6 South Capital Stadium Road Beijing 100044 The People’s Republic of China June 18, 2013 VIA EDGAR Barbara Jacobs, Assistant Director Ivan Griswold, Staff Attorney Stephen Krikorian, Accounting Branch Chief Christine Davis, Assistant Chief Accountant Morgan Youngwood, Staff Accountant 100 F Street, N.E. Re: Bitauto Holdings Limited (the “Company”) Form]

BITA [BITAUTO] CORRESP: Bitauto Holdings Limited New Century Hotel Office Tower,

[Bitauto Holdings Limited New Century Hotel Office Tower, 6/F No. 6 South Capital Stadium Road Beijing 100044 The People’s Republic of China June 18, 2013 VIA EDGAR Barbara Jacobs, Assistant Director Ivan Griswold, Staff Attorney Stephen Krikorian, Accounting Branch Chief Christine Davis, Assistant Chief Accountant Morgan Youngwood, Staff Accountant 100 F Street, N.E. Re: Bitauto Holdings Limited (the “Company”) Form]

XRS [TAL Education] CORRESP: (Original Filing)

[TAL Education Group 18/F, Hesheng Building 32 Zhongguancun Avenue, Haidian District Beijing 100080 People’s Republic of China VIA EDGAR May 6, 2013 1 Accounting Group - Interpretations Office of the Chief Accountant 100 F Street, N.E.; Mail Stop 6628 With a copy to: Larry Spirgel, Assistant Director Carlos Pacho, Senior Assistant Chief Accountant Christine Adams, Senior Staff Accountant 100 F]

By | 2016-02-29T02:02:10+00:00 June 17th, 2013|Categories: Chinese Stocks, SEC Original, XRS|Tags: , , , , , |0 Comments

XRS [TAL Education] CORRESP: TAL Education Group 18/F, Hesheng Building 32 Zhongguancun

[TAL Education Group 18/F, Hesheng Building 32 Zhongguancun Avenue, Haidian District Beijing 100080 People’s Republic of China VIA EDGAR May 6, 2013 1 Accounting Group - Interpretations Office of the Chief Accountant 100 F Street, N.E.; Mail Stop 6628 With a copy to: Larry Spirgel, Assistant Director Carlos Pacho, Senior Assistant Chief Accountant Christine Adams, Senior Staff Accountant 100 F]

By | 2016-02-29T02:02:49+00:00 June 17th, 2013|Categories: Chinese Stocks, Webplus ver, XRS|Tags: , , , , , |0 Comments

XRS [TAL Education] CORRESP: (Original Filing)

[TAL Education Group 18/F, Hesheng Building 32 Zhongguancun Avenue, Haidian District Beijing 100080 People’s Republic of China June 17, 2013 VIA EDGAR Larry Spirgel, Assistant Director Carlos Pacho, Senior Assistant Chief Accountant Christine Adams, Senior Staff Accountant 100 F Street, N.E. Re: TAL Education Group (the “Company”) Form 20-F for the Fiscal Year Ended February 29, 2012 (the “2012 Form]

By | 2016-02-29T02:00:18+00:00 June 17th, 2013|Categories: Chinese Stocks, SEC Original, XRS|Tags: , , , , , |0 Comments

XRS [TAL Education] CORRESP: TAL Education Group 18/F, Hesheng Building 32 Zhongguancun

[TAL Education Group 18/F, Hesheng Building 32 Zhongguancun Avenue, Haidian District Beijing 100080 People’s Republic of China June 17, 2013 VIA EDGAR Larry Spirgel, Assistant Director Carlos Pacho, Senior Assistant Chief Accountant Christine Adams, Senior Staff Accountant 100 F Street, N.E. Re: TAL Education Group (the “Company”) Form 20-F for the Fiscal Year Ended February 29, 2012 (the “2012 Form]

By | 2016-02-29T02:01:32+00:00 June 17th, 2013|Categories: Chinese Stocks, Webplus ver, XRS|Tags: , , , , , |0 Comments

XRS [TAL Education] CORRESP: TAL Education 18/F, Hesheng Building 32 Zhongguancun Avenue,

[TAL Education 18/F, Hesheng Building 32 Zhongguancun Avenue, Haidian District Beijing 100080 Peoples Republic of China VIA EDGAR May6, 2013 1 Accounting - Interpretations Office of the Chief Accountant 100 F Street, N.E.; Mail Stop 6628 With apy to: Larryirgel,sistant Directorrlos Pacho, Seniorsistant Chief Accountant]

By | 2016-02-14T17:09:50+00:00 June 17th, 2013|Categories: Chinese Stocks, Webplus ver, XRS|Tags: , , , , , |0 Comments

XRS [TAL Education] CORRESP: (Original Filing)

[TAL Education 18/F, Hesheng Building 32 Zhongguancun Avenue, Haidian District Beijing 100080 Peoples Republic of China VIA EDGAR May6, 2013 1 Accounting - Interpretations Office of the Chief Accountant 100 F Street, N.E.; Mail Stop 6628 With apy to: Larryirgel,sistant Directorrlos Pacho, Seniorsistant Chief Accountant]

By | 2016-02-14T17:08:19+00:00 June 17th, 2013|Categories: Chinese Stocks, SEC Original, XRS|Tags: , , , , , |0 Comments
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