[MECOX LANE LIMITED 22nd Floor, Gems Tower, Building 20 No. 487 Tianlin Road, Shanghai 200233 Peoples Republic of China January 25 , 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]
[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]
[[Letterhead of Perfect World Co., Ltd.] January 23, 2013 VIA EDGAR Stephen Krikorian, Accounting Branch Chief Ryan Rohn, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Perfect World Co., Ltd. (the Company) Dear Mr. Krikorian and Mr. Rohn: Item 5. Operating and Financial Review and Prospects Revenues, page 61 1. We note your response to prior comment]
[[Letterhead of Perfect World Co., Ltd.] January 23, 2013 VIA EDGAR Stephen Krikorian, Accounting Branch Chief Ryan Rohn, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Perfect World Co., Ltd. (the Company) Dear Mr. Krikorian and Mr. Rohn: Item 5. Operating and Financial Review and Prospects Revenues, page 61 1. We note your response to prior comment]
[Reed Smith LLP 599 Lexington Avenue New York, NY 10022-7650 +1 212 521 5400 Fax +1 212 521 5450 reedsmith.com Gerard S. DiFiore Direct Phone: +1 212 549 0396 Email: gdifiore@reedsmith.com January 22, 2013 Our Ref: AL\CT\372080.00001 100 F Street, N.E. USA Attn.: Ms. Jennifer Gowetski (Senior Counsel) Dear Ms. Gowetski: RE: China Metro-Rural Holdings Limited Registration Statement on Form]
[Reed Smith LLP 599 Lexington Avenue New York, NY 10022-7650 +1 212 521 5400 Fax +1 212 521 5450 reedsmith.com Gerard S. DiFiore Direct Phone: +1 212 549 0396 Email: gdifiore@reedsmith.com January 22, 2013 Our Ref: AL\CT\372080.00001 100 F Street, N.E. USA Attn.: Ms. Jennifer Gowetski (Senior Counsel) Dear Ms. Gowetski: RE: China Metro-Rural Holdings Limited Registration Statement on Form]
[Ever-Glory International Group, Inc. Ever-Glory Commercial Center 509 Chengxin Road, Jiangning Development Zone Nanjing, Jiangsu Province Peoples Republic of China VIA EDGAR January 18, 2013 Ms. Tia L. Jenkins –Senior Assistant Chief Accountant Division of Corporation Finance 100 F Street, N.E. Re: Ever-Glory International Group, Inc. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed March 28, 2012]
[Ever-Glory International Group, Inc. Ever-Glory Commercial Center 509 Chengxin Road, Jiangning Development Zone Nanjing, Jiangsu Province Peoples Republic of China VIA EDGAR January 18, 2013 Ms. Tia L. Jenkins –Senior Assistant Chief Accountant Division of Corporation Finance 100 F Street, N.E. Re: Ever-Glory International Group, Inc. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed March 28, 2012]
[CHINA GREEN AGRICULTURE, INC. 3rd Floor, Borough A, Block A. No.181, South Taibai Road, Xi’an, Shaanxi Province, People’s Republic of China 710065 January 18, 2013 Via Edgar Division of Corporation Finance 100 F Street, NE Mail Stop: 3561 Attention: David R. Humphrey, Accounting Branch Chief Re: China Green Agriculture, Inc. Form 10-K for the Fiscal Year Ended June 30, 2012]
[January 18, 2013 Ms. Tia L. Jenkins Senior Assistant Chief Accountant Office of Beverages, Apparel and Mining Division of Corporation Finance Re: China New Borun Corporation Form 20-F for Fiscal Year Ended December 31, 2011 Filed April 6, 2012 File No. 001-34754 Dear Ms. Jenkins: We are in the process of collecting and investigating the relevant facts in order to]
