[December 26 , 2012 VIA EDGAR AND E-MAIL Stephen Krikorian, Accounting Branch Chief Re: Qihoo 360 Technology Co. Ltd. Form 20-F for the fiscal year ended December 31, 2011 Filed April 19, 2012 File No. 001-35109 Dear Mr. Krikorian and Mr. Rohn: The Company has received the letter dated December 18, 2012 from the Staff of the Commission (the Staff)]
[SIMPSON THACHER & BARTLETT ICBC TOWER, 35TH FLOOR 3 GARDEN ROAD HONG KONG (852) 2514-7600 FACSIMILE (852) 2869-7694 DIRECT DIAL NUMBER (852) 2514-7630 E-MAIL ADDRESS lchen@stblaw.com VIA EDGAR December 27, 2012 Larry Spirgel, Assistant Director Kate Beukenkamp, Attorney-Advisor Terry French, Account Branch Chief Claire DeLabar, Staff Accountant Division of Corporation Finance Re: Xueda Education Group Form 20-F for Fiscal Year]
[SIMPSON THACHER & BARTLETT ICBC TOWER, 35TH FLOOR 3 GARDEN ROAD HONG KONG (852) 2514-7600 FACSIMILE (852) 2869-7694 DIRECT DIAL NUMBER (852) 2514-7630 E-MAIL ADDRESS lchen@stblaw.com VIA EDGAR December 27, 2012 Larry Spirgel, Assistant Director Kate Beukenkamp, Attorney-Advisor Terry French, Account Branch Chief Claire DeLabar, Staff Accountant Division of Corporation Finance Re: Xueda Education Group Form 20-F for Fiscal Year]
[December 21, 2012 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 and Madams: iSoftStone Company Comment Letter 2011]
[December 21, 2012 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 and Madams: iSoftStone Company Comment Letter 2011]
[December 18, 2012 Via Edgar Division of Corporation Finance 100 F Street, N.E. Attention: Cecilia Blye, Chief Office of Global Security Risk Jennifer Hardy Special Counsel Division of Corporation Finance Amanda Ravitz Assistant Director Division of Corporation Finance Re: China Yuchai International Limited Form 20-F for the Fiscal Year Ended December 31, 2011 Filed April 19, 2012 File No. 1-13522]
[December 18, 2012 Via Edgar Division of Corporation Finance 100 F Street, N.E. Attention: Cecilia Blye, Chief Office of Global Security Risk Jennifer Hardy Special Counsel Division of Corporation Finance Amanda Ravitz Assistant Director Division of Corporation Finance Re: China Yuchai International Limited Form 20-F for the Fiscal Year Ended December 31, 2011 Filed April 19, 2012 File No. 1-13522]
[VIA EDGAR December 18, 2012 Larry Spirgel, Assistant Director Carlos Pacho, Senior Assistant Chief Accountant Division of Corporation Finance Re: VisionChina Media Inc. Form 20-F for Fiscal Year Ended December 31, 2011 Filed April 27, 2012 File No. 001-33821 Dear Mr. Spirgel , Ms. Adams and Mr. Pacho: If you have any questions, please contact the Companys U.S. counsel, Mr.]
[December18, 2012 Via Edgar STYLE="font-family:Times New Roman" SIZE="2"> Division ofrporation Finance 100 F Street, N.E. Attention: Cecilia Blye, Chief Office of Global Security Risk Jennifer Hardyecialunsel Division ofrporation Finance Amanda Ravitzsistant Director Division ofrporation Finance Re: China Yuchai International Limited Form 20-F for the Fiscal Year Ended December31, 2011]
[December 17, 2012 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, 2012 File No. 001-34701]
