[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]
[February 20, 2013 VIA EMAIL AND COURIER Tia L. Jenkins –Senior Assistant Chief Accountant Division of Corporation Finance 100 F Street, N.E. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed March 28, 2012 File No. 001-34124 Dear Ms. Jenkins: Company Staff SEC Form 10-K Ever-Glory International Group, Inc. (the “ We thank the Staff in advance for]
[February 20, 2013 VIA EMAIL AND COURIER Tia L. Jenkins –Senior Assistant Chief Accountant Division of Corporation Finance 100 F Street, N.E. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed March 28, 2012 File No. 001-34124 Dear Ms. Jenkins: Company Staff SEC Form 10-K Ever-Glory International Group, Inc. (the “ We thank the Staff in advance for]
[February 20, 2013 VIA EMAIL ANDURIER Tia L. Jenkins Seniorsistant Chief Accountant Division ofrporation Finance 100 F Street, N.E. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed March 28, 2012 File No. 001-34124 Dear Ms. Jenkins: We thank the Staff invance for itsnsideration of the foregoing.Should you have any questions ormments, pleasentact]
[February 20, 2013 VIA EMAIL ANDURIER Tia L. Jenkins Seniorsistant Chief Accountant Division ofrporation Finance 100 F Street, N.E. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed March 28, 2012 File No. 001-34124 Dear Ms. Jenkins: We thank the Staff invance for itsnsideration of the foregoing.Should you have any questions ormments, pleasentact]
[MECOX LANE LIMITED 22nd Floor, Gems Tower, Building 20 No. 487 Tianlin Road, Shanghai 200233 Peoples Republic of China February 19, 2013 VIA EDGAR AND 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,]
[Albany Atlanta Brussels Denver Los Angeles www.mckennalong.com New York Philadelphia San Diego San Francisco Thomas Wardell (404) 527-4990 email address twardell@mckennalong.com February 15, 2013 Via EDGAR Division of Corporation Finance Attn: William H. Thompson, Accounting Branch Chief Tony Watson Re: China Recycling Energy Corporation Form 10-K for Fiscal Year Ended December 31, 2011 File No. 001-34625 Dear Mr. Thompson: On]
[Albany Atlanta Brussels Denver Los Angeles www.mckennalong.com New York Philadelphia San Diego San Francisco Thomas Wardell (404) 527-4990 email address twardell@mckennalong.com February 15, 2013 Via EDGAR Division of Corporation Finance Attn: William H. Thompson, Accounting Branch Chief Tony Watson Re: China Recycling Energy Corporation Form 10-K for Fiscal Year Ended December 31, 2011 File No. 001-34625 Dear Mr. Thompson: On]
[No. 5 Nanhuan Road, Tiexi District THT Heat Transfer Technology, Inc. February 11, 2013 By EDGAR Transmission and by Hand Delivery Re: THT Heat Transfer Technology, Inc. Form 10-K for the Year Ended December 31, 2011 Filed March 30, 2012 File No. 1-34812 Dear Mr. Decker: THT Company Staff Commission On behalf of THT Heat Transfer Technology, Inc. ( For]
