[ReneSola Ltd No. 8 Baoqun Road, Yaozhuang Town Jiashan County, Zhejiang Province 314117 People’s Republic of China December 29, 2015 VIA CORRESPONDENCE Martin James, Senior Assistant Chief Accountant, Office of Electronics and Machinery Kate Tillan, Assistant Chief Accountant Lynn Dicker, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: ReneSola Ltd Form 20-F for the Fiscal Year Ended]
[December 22, 2015 VIA EDGAR AND OVERNIGHT DELIVERY Division of Corporation Finance 100 F. Street, N.E. Attention: Frank Knapp / Joyce Sweeney Kathleen Collins Re: SEC Comment Letter dated December 1, 2015 Ladies and Gentlemen: Company Staff SEC Letter Qunar Cayman Islands Limited (the The Company hereby acknowledges that, in connection with the Companys responses dated December 15, 2015]
[December 22, 2015 VIA EDGAR AND OVERNIGHT DELIVERY Division of Corporation Finance 100 F. Street, N.E. Attention: Frank Knapp / Joyce Sweeney Kathleen Collins Re: SEC Comment Letter dated December 1, 2015 Ladies and Gentlemen: Company Staff SEC Letter Qunar Cayman Islands Limited (the The Company hereby acknowledges that, in connection with the Companys responses dated December 15, 2015]
[IMPSON HACHER ARTLETT S OWER TH LOOR ICBC T ARDEN OAD 3 G ONG ONG H (852) 2514-7600 ACSIMILE F IRECT IAL UMBER D (852) 2514-7630 AIL DDRESS E-M lchen@stblaw.com VIA EDGAR December 22, 2015 Larry Spirgel, Assistant Director Celeste M. Murphy, Legal Branch Chief Carlos Pacho, Senior Assistant Chief Accountant Christine Adams, Senior Staff Accountant Lahdan Rahmati, Law Clerk]
[IMPSON HACHER ARTLETT S OWER TH LOOR ICBC T ARDEN OAD 3 G ONG ONG H (852) 2514-7600 ACSIMILE F IRECT IAL UMBER D (852) 2514-7630 AIL DDRESS E-M lchen@stblaw.com VIA EDGAR December 22, 2015 Larry Spirgel, Assistant Director Celeste M. Murphy, Legal Branch Chief Carlos Pacho, Senior Assistant Chief Accountant Christine Adams, Senior Staff Accountant Lahdan Rahmati, Law Clerk]
[December 17, 2015 VIA EDGAR William H. Thompson, Accounting Branch Chief Tony Watson, Staff Accountant Donna Di Silvio, Staff Accountant Office of Consumer Products 100 F Street, N.E. Re: Vipshop Holdings Limited (the Company) Form 20-F for Fiscal Year Ended December 31, 2014 Filed April 24, 2015 (File No. 1-35454) Dear Mr. Thompson, Mr. Watson and Ms. Silvio: Very truly]
[December 17, 2015 VIA EDGAR William H. Thompson, Accounting Branch Chief Tony Watson, Staff Accountant Donna Di Silvio, Staff Accountant Office of Consumer Products 100 F Street, N.E. Re: Vipshop Holdings Limited (the Company) Form 20-F for Fiscal Year Ended December 31, 2014 Filed April 24, 2015 (File No. 1-35454) Dear Mr. Thompson, Mr. Watson and Ms. Silvio: Very truly]
[December 15, 2015 VIA EDGAR AND OVERNIGHT DELIVERY Division of Corporation Finance 100 F. Street, N.E. Attention: Frank Knapp / Joyce Sweeney Re: Ladies and Gentlemen: Company Staff SEC 2014 20-F On behalf of Qunar Cayman Islands Limited (the The text of the Staffs comments is set forth in italics below, followed by the Companys responses in regular type.]
[Page 1 of 3 December 15, 2015 Correspondence Via Edgar Larry Spirgel Assistant Director Mail Stop 3720 Re: IDI, Inc. Form 10-K for Fiscal Year Ended December 31, 2014 Filed April 15, 2015 File No. 333-158336 Dear Mr. Spirgel: Information about Interactive Data, page 10 1. In future filings, please revise to clarify the nature of the specific products and]
[December 15, 2015 VIA EDGAR AND OVERNIGHT DELIVERY Division of Corporation Finance 100 F. Street, N.E. Attention: Frank Knapp / Joyce Sweeney Re: Ladies and Gentlemen: Company Staff SEC 2014 20-F On behalf of Qunar Cayman Islands Limited (the The text of the Staffs comments is set forth in italics below, followed by the Companys responses in regular type.]
