[MECOX LANE LIMITED 22nd Floor, Gems Tower, Building 20 No. 487 Tianlin Road, Shanghai 200233 Peoples Republic of China March 11, 2013 VIA EDGAR VIA HAND DELIVERY Tia L. Jenkins , Senior Assistant Chief Accountant Office of Beverages, Apparel and Mining Steve Lo John Archfield Erin Wilson James Lopez , Legal Branch Chief Division of Corporation Finance 100 F Street,]
[CORRESP 1 filename1.htm]
[CORRESP 1 filename1.htm]
[CHARM COMMUNICATIONS INC. Legend Town, CN01 Floor 4 No.1 Ba Li Zhuang Dong Li, Chaoyang District Beijing 100025, PRC March 7, 2013 VIA EDGAR AND FACSIMILE Mr. Larry Spirgel Assistant Director 100 F Street, N.E. RE: Charm Communications Inc. Form 20-F for the Fiscal Year Ended December 31, 2011 Filed April 27, 2012 Form 6-K filed August 24, 2012 File]
[CHARM COMMUNICATIONS INC. Legend Town, CN01 Floor 4 No.1 Ba Li Zhuang Dong Li, Chaoyang District Beijing 100025, PRC March 7, 2013 VIA EDGAR AND FACSIMILE Mr. Larry Spirgel Assistant Director 100 F Street, N.E. RE: Charm Communications Inc. Form 20-F for the Fiscal Year Ended December 31, 2011 Filed April 27, 2012 Form 6-K filed August 24, 2012 File]
[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 4, 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]
[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 4, 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]
[March 1, 2013 Division of Corporation Finance 100 F Street, N.E. Attention: Caroline Kim and Sirimal Mukerjee, Staff Attorneys Dear Ms. Kim and Mr. Mukerjee: Form 10-K for Fiscal Year Ended June 30, 2012 Business, page 1 1. We note your disclosure at page 12 relating to the Catalogue of Industries for Guiding Foreign Investment (Revised 2007). Please update your]
[February 28, 2013 VIA EDGAR Linda Cvrkel Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: Le Gaga Holdings Limited Form 20-F for the year ended March 31, 2012 Filed July 20, 2012 Form 20-F for the transitional period ended June 30, 2012 Filed November 23, 2012 File No. 001-34564 Dear Ms. Cvrkel: Comment Letter Annual Report Transition]
[February 28, 2013 VIA EDGAR Linda Cvrkel Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: Le Gaga Holdings Limited Form 20-F for the year ended March 31, 2012 Filed July 20, 2012 Form 20-F for the transitional period ended June 30, 2012 Filed November 23, 2012 File No. 001-34564 Dear Ms. Cvrkel: Comment Letter Annual Report Transition]
