[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]
[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]
[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 December 11, 2012 Our Ref: AL\AL\372080.00001 ASIA_ACTIVE-801869526.5-ALU 100 F Street, N.E. USA Attn.: Ms. Jennifer Gowetski (Senior Counsel) Dear Ms. Gowetski: RE: China Metro-Rural Holdings Limited Registration Statement on]
[[Letterhead of Perfect World Co., Ltd.] December 10, 2012 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) Form 20-F for the Fiscal Year ended December 31, 2011 (the 2011 20-F) Filed May 11, 2012 (File No. 001-33587) Dear Mr. Krikorian and Mr.]
[[Letterhead of Perfect World Co., Ltd.] December 10, 2012 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) Form 20-F for the Fiscal Year ended December 31, 2011 (the 2011 20-F) Filed May 11, 2012 (File No. 001-33587) Dear Mr. Krikorian and Mr.]
[December 10, 2012 Mr. Terence O’Brien, Branch Chief 100 F Street, N.E. 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. For your convenience, the Staff’s comments contained in the Comment Letter have been restated below in their entirety, with the responses]
[[AirMedia Group Inc. Letterhead] December 7, 2012 VIA EDGAR Larry Spirgel, Assistant Director Celeste M. Murphy, Legal Branch Chief Kate Beukenkamp, Attorney-Advisor Terry French, Accountant Branch Chief Claire DeLabar, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: AirMedia Group Inc. (the Company) Form 20-F for Fiscal Year Ended December 31, 2011 (the 2011 20-F) Filed April 30,]
[[AirMedia Group Inc. Letterhead] December 7, 2012 VIA EDGAR Larry Spirgel, Assistant Director Celeste M. Murphy, Legal Branch Chief Kate Beukenkamp, Attorney-Advisor Terry French, Accountant Branch Chief Claire DeLabar, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: AirMedia Group Inc. (the Company) Form 20-F for Fiscal Year Ended December 31, 2011 (the 2011 20-F) Filed April 30,]
[China Housing & Land Development, Inc. 6 Youyu Dong Lu, Han Yuan 4 Lou Xi’an, Shaanxi Province, China 710054 December 7, 2012 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]
[China Housing & Land Development, Inc. 6 Youyu Dong Lu, Han Yuan 4 Lou Xi’an, Shaanxi Province, China 710054 December 7, 2012 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]
