[March 22, 2013 VIA EMAIL AND FACSIMILE Larry Spirgel, Assistant Director Celeste M. Murphy, Legal Branch Chief Jessica Plowgian, Attorney-Advisor Kathryn Jacobson, Staff Accountant Dean Suehiro, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Charm Communications Inc. Form 20-F for Fiscal Year Ended December 31, 2011 Filed April 27, 2012 Form 6-K Filed August 24, 2012 File]
[[Letterhead of The9 Limited] March 21, 2013 VIA EDGAR AND FAX Kathleen Collins, Accounting Branch Chief Megan Askt, Staff Accountant 100 F Street, N.E. Re: The9 Limited (the Company) Form 20-F for the fiscal year ended December 31, 2011 Filed March 22, 2012 File No. 001-34238 Dear Ms. Collins and Ms. Askt: This letter sets forth our responses to the]
[[Letterhead of The9 Limited] March 21, 2013 VIA EDGAR AND FAX Kathleen Collins, Accounting Branch Chief Megan Askt, Staff Accountant 100 F Street, N.E. Re: The9 Limited (the Company) Form 20-F for the fiscal year ended December 31, 2011 Filed March 22, 2012 File No. 001-34238 Dear Ms. Collins and Ms. Askt: This letter sets forth our responses to the]
[March 19, 2013 Via EDGAR Division of Corporation Finance Attn: William H. Thompson, Accounting Branch Chief Tony Watson Re: China Recycling Energy Corporation Dear Mr. Thompson: Amendment No. 1 to the Company’s Form 10-K for fiscal year ended December 31, 2011 with the SEC (as attached to the Company’s Response Letter, filed February 7, 2013). Upon learning from you that]
[March 19, 2013 Via EDGAR Division of Corporation Finance Attn: William H. Thompson, Accounting Branch Chief Tony Watson Re: China Recycling Energy Corporation Dear Mr. Thompson: Amendment No. 1 to the Company’s Form 10-K for fiscal year ended December 31, 2011 with the SEC (as attached to the Company’s Response Letter, filed February 7, 2013). Upon learning from you that]
[TAL EDUCATION GROUP 18/F, Hesheng Building 32 Zhongguancun Avenue, Haidian District Beijing 100080 Peoples Republic of China March 14, 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]
[TAL EDUCATION GROUP 18/F, Hesheng Building 32 Zhongguancun Avenue, Haidian District Beijing 100080 Peoples Republic of China March 14, 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]
[TAL EDUCATION 18/F, Hesheng Building 32 Zhongguancun Avenue, Haidian District Beijing 100080 Peoples Republic of China March14, 2013 VIA EDGAR Larryirgel,sistant Directorrlos Pacho, Seniorsistant Chief Accountant Christineams, Senior Staff Accountant 100 F Street, N.E. Re: TAL Education (thempany) Form20-F for the Fiscal Year Ended February29, 2012 (the 2012 Form20-F)]
[TAL EDUCATION 18/F, Hesheng Building 32 Zhongguancun Avenue, Haidian District Beijing 100080 Peoples Republic of China March14, 2013 VIA EDGAR Larryirgel,sistant Directorrlos Pacho, Seniorsistant Chief Accountant Christineams, Senior Staff Accountant 100 F Street, N.E. Re: TAL Education (thempany) Form20-F for the Fiscal Year Ended February29, 2012 (the 2012 Form20-F)]
[SIMPSON THACHER & BARTLETT ICBC TOWER, 35TH FLOOR 3 GARDEN ROAD HONG KONG (852) 2514-7600 FACSIMILE (852) 2869-7694 DIRECT DIAL NUMBER (852) 2514-7630 E-MAIL ADDRESS lchen@stblaw.com VIA EDGAR March 14, 2013 Larry Spirgel, Assistant Director Celeste M. Murphy, Legal Branch Chief Reid Hooper, Attorney-Advisor Terry French, Account Branch Chief Claire DeLabar, Staff Accountant Division of Corporation Finance Securities and Exchange]
