[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]
[[Letterhead of The9 Limited] February 6, 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]
[FOIA CONFIDENTIAL TREATMENT REQUESTED February 4, 2013 VIA EDGAR 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,]
[SIMPSON THACHER & BARTLETT ICBC TOWER, 35TH FLOOR 3 GARDEN ROAD HONG KONG (852) 2514-7600 FACSIMILE (852) 2869-7694 DIRECT DIAL NUMBER E-MAIL ADDRESS (852) 2514-7630 lchen@stblaw.com VIA EDGAR February 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 E-MAIL ADDRESS (852) 2514-7630 lchen@stblaw.com VIA EDGAR February 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]
[FOIA CONFIDENTIAL TREATMENT REQUESTED February 4, 2013 VIA EDGAR 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,]
[Confidential Treatment Requested By iSoftStone Holdings Limited February 1, 2013 VIA EDGAR AND HAND DELIVERY Kathleen Collins Melissa Feider Ivan Griswold Jan Woo Division of Corporate Finance 100 F Street, NE Re: iSoftStone Holdings Limited Form 20-F for the Fiscal Year Ended December 31, 2011 Filed April 27, 2012 Form 6-K Filed November 19, 2012 File No. 001-34989 Dear Sirs]
[Confidential Treatment Requested By iSoftStone Holdings Limited February 1, 2013 VIA EDGAR AND HAND DELIVERY Kathleen Collins Melissa Feider Ivan Griswold Jan Woo Division of Corporate Finance 100 F Street, NE Re: iSoftStone Holdings Limited Form 20-F for the Fiscal Year Ended December 31, 2011 Filed April 27, 2012 Form 6-K Filed November 19, 2012 File No. 001-34989 Dear Sirs]
[China Housing & Land Development, Inc. 6 Youyu Dong Lu, Han Yuan 4 Lou Xi’an, Shaanxi Province, China 710054 January 31, 2013 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]
