[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]
[January 31, 2013 VIA EDGAR Office of Beverages, Apparel, and Mining 100 F Street, N.E. Re: China New Borun Corporation (the “Company”) Form 20-F for the Fiscal Year Ended December 31, 2011 Filed April 6, 2012 File No. 001-34754 Dear Ms. Jenkins: * * * Item 5. Operating Financial Review and Prospects, page 66 A. Operating Results, page 66 Fluctuations]
[January 31, 2013 VIA EDGAR Office of Beverages, Apparel, and Mining 100 F Street, N.E. Re: China New Borun Corporation (the “Company”) Form 20-F for the Fiscal Year Ended December 31, 2011 Filed April 6, 2012 File No. 001-34754 Dear Ms. Jenkins: * * * Item 5. Operating Financial Review and Prospects, page 66 A. Operating Results, page 66 Fluctuations]
[January 30, 2013 Mr. Terence O’Brien, Branch Chief 100 F Street, N.E. Re: Ossen Innovation Co., Ltd. Form 20-F Filed April 16, 2012 File No. 1-34999 Dear Mr. O’Brien: This letter sets forth the Company’s responses to the Staff’s comments, including the Oral Comments. For your convenience, the Staff’s comment contained in the Comment Letter and the Oral Comments have]
[January 30, 2013 Mr. Terence O’Brien, Branch Chief 100 F Street, N.E. Re: Ossen Innovation Co., Ltd. Form 20-F Filed April 16, 2012 File No. 1-34999 Dear Mr. O’Brien: This letter sets forth the Company’s responses to the Staff’s comments, including the Oral Comments. For your convenience, the Staff’s comment contained in the Comment Letter and the Oral Comments have]
[Albany New York Atlanta Philadelphia Brussels San Diego www.mckennalong.com Denver San Francisco Los Angeles Thomas Wardell email address (404) 527-4990 twardell@mckennalong.com January 30, 2013 Via EDGAR Division of Corporation Finance 100 F Street, NE Attn: William H. Thompson, Accounting Branch Chief Tony Watson Re: China Recycling Energy Corporation Dear Mr. Thompson: In addition, attached to this response letter, for the]
[Albany New York Atlanta Philadelphia Brussels San Diego www.mckennalong.com Denver San Francisco Los Angeles Thomas Wardell email address (404) 527-4990 twardell@mckennalong.com January 30, 2013 Via EDGAR Division of Corporation Finance 100 F Street, NE Attn: William H. Thompson, Accounting Branch Chief Tony Watson Re: China Recycling Energy Corporation Dear Mr. Thompson: In addition, attached to this response letter, for the]
[WRITERS DIRECT DIAL (415) 984-8989 January 29, 2013 WRITERS E-MAIL ADDRESS kberney@omm.com VIA EDGAR 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 and]
[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 January 24, 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 January 24, 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]
