[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]
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No. 6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China February 8, 2013 VIA EDGAR Larry Spirgel, Assistant Director Jessica Plowgian, Attorney-Advisor Ivette Leon, Assistant Chief Accountant Christine B. Adams, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: New Oriental Education & Technology Group Inc. (the]
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No. 6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China February 8, 2013 VIA EDGAR Larry Spirgel, Assistant Director Jessica Plowgian, Attorney-Advisor Ivette Leon, Assistant Chief Accountant Christine B. Adams, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: New Oriental Education & Technology Group Inc. (the]
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No.6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China February8, 2013 VIA EDGAR Larryirgel,sistant Director Jessica Plowgian, Attorney-Advisor Ivette Leon,sistant Chief Accountant Christine B.ams, Staff Accountant Division ofrporation Finance 100 F Street, N.E. Re: New Oriental Education& Technology (thempany)]
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No.6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China February8, 2013 VIA EDGAR Larryirgel,sistant Director Jessica Plowgian, Attorney-Advisor Ivette Leon,sistant Chief Accountant Christine B.ams, Staff Accountant Division ofrporation Finance 100 F Street, N.E. Re: New Oriental Education& Technology (thempany)]
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No.6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China STYLE="font-family:Times New Roman" SIZE="2">February8, 2013 VIA EDGAR STYLE="font-family:Times New Roman" SIZE="2">Larryirgel,sistant Director Jessica Plowgian, Attorney-Advisor Ivette Leon,sistant Chief Accountant Christine B.ams, Staff Accountant Division ofrporation Finance]
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No.6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China STYLE="font-family:Times New Roman" SIZE="2">February8, 2013 VIA EDGAR STYLE="font-family:Times New Roman" SIZE="2">Larryirgel,sistant Director Jessica Plowgian, Attorney-Advisor Ivette Leon,sistant Chief Accountant Christine B.ams, Staff Accountant Division ofrporation Finance]
[SEMILEDS 3F, No. 11 Ke Jung Rd., Chu-Nan Site Telephone: +886-37-586788 February 7 , 2013 Via EDGAR and Facsimile Mr. Kevin L. Vaughn Re: SemiLEDs Corporation Form 10-K for the Fiscal Year Ended August 31, 2012 Filed December 13, 2012 File No.: 001-34992 Dear Mr. Vaughn: Form 10-K for the Fiscal Year Ended August 31, 2012 Item 7. Managements Discussion]
[SEMILEDS 3F, No. 11 Ke Jung Rd., Chu-Nan Site Telephone: +886-37-586788 February 7 , 2013 Via EDGAR and Facsimile Mr. Kevin L. Vaughn Re: SemiLEDs Corporation Form 10-K for the Fiscal Year Ended August 31, 2012 Filed December 13, 2012 File No.: 001-34992 Dear Mr. Vaughn: Form 10-K for the Fiscal Year Ended August 31, 2012 Item 7. Managements Discussion]
[China Housing & Land Development, Inc. 6 Youyu Dong Lu, Han Yuan 4 Lou Xi’an, Shaanxi Province, China 710054 December 7, 2012 VIA EDGAR Terence O’Brien Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E RE: China Housing & Land Development, Inc. Form 10-K for Fiscal Year Ended December 31, 2011 Filed March 30, 2012 Form 10-Q for]
