[[Letterhead of The9 Limited] December 17, 2012 VIA EDGAR AND E-MAIL 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]
[[Letterhead of The9 Limited] December 17, 2012 VIA EDGAR AND E-MAIL 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]
[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]
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No. 6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China December 13, 2012 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 December 13, 2012 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 December13, 2012 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 December13, 2012 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">December13, 2012 VIA EDGAR Larryirgel,sistant Director Jessica Plowgian, Attorney-Advisor Ivette Leon,sistant Chief Accountant STYLE="font-family:Times New Roman" SIZE="2">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">December13, 2012 VIA EDGAR Larryirgel,sistant Director Jessica Plowgian, Attorney-Advisor Ivette Leon,sistant Chief Accountant STYLE="font-family:Times New Roman" SIZE="2">Christine B.ams, Staff Accountant Division ofrporation Finance]
[No.5 Nanhuan Road, Tiexi District Siping, Jilin Province 136000 People's Republic of China THT Heat Transfer Technology, Inc. December 12, 2012 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 Form 10-Q for the Period Ended March 31, 2012 Filed May 14, 2012]
