[TAL Education 18/F, Hesheng Building 32 Zhongguancun Avenue, Haidian District Beijing 100080 Peoples Republic of China June 7, 2013 VIA EDGAR Chris White Accounting Interpretations Office of the Chief Accountant 100F Street, NE: Mail Stop 6028 With apy to: Larryirgel,sistant Directorrlos Pacho, Seniorsistant Chief Accountant]
[TAL Education 18/F, Hesheng Building 32 Zhongguancun Avenue, Haidian District Beijing 100080 Peoples Republic of China June 7, 2013 VIA EDGAR Chris White Accounting Interpretations Office of the Chief Accountant 100F Street, NE: Mail Stop 6028 With apy to: Larryirgel,sistant Directorrlos Pacho, Seniorsistant Chief Accountant]
[June 7, 2013 VIA EMAIL AND MAIL Michael R. Clampitt, Senior Attorney Division of Corporation Finance 100 F Street, N.E. Re: China Commercial Credit, Inc. Confidential Draft Registration Statement on Form S-1 Amendment No. 3 Submitted April 22, 2013 File No. 377-00112 Dear Mr. Clampitt: “Company” “we” “our” “us” “CCC” “Staff” “SEC” “Form S-1” “Amendment” China Commercial Credit, Inc. (the]
[June 7, 2013 VIA EMAIL AND MAIL Michael R. Clampitt, Senior Attorney Division of Corporation Finance 100 F Street, N.E. Re: China Commercial Credit, Inc. Confidential Draft Registration Statement on Form S-1 Amendment No. 3 Submitted April 22, 2013 File No. 377-00112 Dear Mr. Clampitt: “Company” “we” “our” “us” “CCC” “Staff” “SEC” “Form S-1” “Amendment” China Commercial Credit, Inc. (the]
[TAL Education 18/F, Hesheng Building 32 Zhongguancun Avenue, Haidian District Beijing 100080 Peoples Republic of China June 7, 2013 VIA EDGAR Chris White Accounting Interpretations Office of the Chief Accountant 100F Street, NE: Mail Stop 6028 With apy to: Larryirgel,sistant Directorrlos Pacho, Seniorsistant Chief Accountant]
[TAL Education 18/F, Hesheng Building 32 Zhongguancun Avenue, Haidian District Beijing 100080 Peoples Republic of China June 7, 2013 VIA EDGAR Chris White Accounting Interpretations Office of the Chief Accountant 100F Street, NE: Mail Stop 6028 With apy to: Larryirgel,sistant Directorrlos Pacho, Seniorsistant Chief Accountant]
[Partners (admitted in Hong Kong) 26th Floor, Gloucester Tower Justin M. Dolling 5 The Landmark David Patrick Eich 1,4,5 15 Queens Road Central Douglas S. Murning 5 Hong Kong Nicholas A. Norris 5 John A. Otoshi 3 Telephone: +852 3761 3300 David T. Zhang Jamii Quoc 7 Facsimile: +852 3761 3301 To Call Writer Directly: Jesse D. Sheley 1 +852]
[Partners (admitted in Hong Kong) 26th Floor, Gloucester Tower Justin M. Dolling 5 The Landmark David Patrick Eich 1,4,5 15 Queens Road Central Douglas S. Murning 5 Hong Kong Nicholas A. Norris 5 John A. Otoshi 3 Telephone: +852 3761 3300 David T. Zhang Jamii Quoc 7 Facsimile: +852 3761 3301 To Call Writer Directly: Jesse D. Sheley 1 +852]
[CLEANTECH SOLUTIONS INTERNATIONAL, INC. No. 9 Yanyu Middle Road Qianzhou Village, Huishan District, Wuxi City Jiangsu Province, China 214181 May 29, 2013 VIA EDGAR Division of Corporation Finance 100 F Street Attention: Jan Mumford, Esq. Re: Cleantech Solutions International, Inc. Registration Statement on Form S-3 Filed April 26, 2013 File No. 333-188142 Memorandum of Compliance Ladies and Gentlemen: The Company]
[CLEANTECH SOLUTIONS INTERNATIONAL, INC. No. 9 Yanyu Middle Road Qianzhou Village, Huishan District, Wuxi City Jiangsu Province, China 214181 May 29, 2013 VIA EDGAR Division of Corporation Finance 100 F Street Attention: Jan Mumford, Esq. Re: Cleantech Solutions International, Inc. Registration Statement on Form S-3 Filed April 26, 2013 File No. 333-188142 Memorandum of Compliance Ladies and Gentlemen: The Company]
