[The Staffsmment is duly noted. Mindrayvises the Staff that it hasopted the new policy described below effective November 1, 2012, prospectively, and will supplement its future filings with the below proposed disclosure follows: We purchase export credit insurance to mitigate the risk of loss and accounts receivable impairment on shipments to our international distributors who]
[11TH FLOOR | PLATINUM | 233 TAICANG ROAD | SHANGHAI | 200020 WWW.SHEARMAN.COM | T +86.21.6136.5000 | F +86.21.6136.5001 RESIDENT PARTNERS Admitted in New York November 28, 2012 Writers Email Address: alan.seem@shearman.com Writers Direct Number: (8621) 6316-5018 VIA EDGAR Ms. Jennifer Monick Mr. Wilson K. Lee Division of Corporation Finance 100 F Street, N.E. Re: IFM Investments Limited Form 20-F]
[11TH FLOOR | PLATINUM | 233 TAICANG ROAD | SHANGHAI | 200020 WWW.SHEARMAN.COM | T +86.21.6136.5000 | F +86.21.6136.5001 RESIDENT PARTNERS Admitted in New York November 28, 2012 Writers Email Address: alan.seem@shearman.com Writers Direct Number: (8621) 6316-5018 VIA EDGAR Ms. Jennifer Monick Mr. Wilson K. Lee Division of Corporation Finance 100 F Street, N.E. Re: IFM Investments Limited Form 20-F]
[No.5 Nanhuan Road, Tiexi District THT Heat Transfer Technology, Inc. November 28, 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 File No. 1-34812 Dear Mr. Decker: Staff THT]
[No.5 Nanhuan Road, Tiexi District THT Heat Transfer Technology, Inc. November 28, 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 File No. 1-34812 Dear Mr. Decker: Staff THT]
[[The9 Limited Letterhead] November 28, 2012 VIA EDGAR AND FACSIMILE Kathleen Collins, Accounting Branch Chief Megan Askt, Staff Accountant 100 F Street, N.E. Re: Company The9 Limited (the Form 20-F for the fiscal year ended December 31, 2011 Filed March 22, 2012 2011 Form 20-F File No. 001-34238 (the Dear Ms. Collins and Ms. Askt: Very truly yours,]
[[The9 Limited Letterhead] November 28, 2012 VIA EDGAR AND FACSIMILE Kathleen Collins, Accounting Branch Chief Megan Askt, Staff Accountant 100 F Street, N.E. Re: Company The9 Limited (the Form 20-F for the fiscal year ended December 31, 2011 Filed March 22, 2012 2011 Form 20-F File No. 001-34238 (the Dear Ms. Collins and Ms. Askt: Very truly yours,]
[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 November 27, 2012 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]
[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 November 27, 2012 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]
[CHARM COMMUNICATIONS INC. Legend Town, CN01 Floor 4 No.1 Ba Li Zhuang Dong Li, Chaoyang District Beijing 100025, PRC November 23, 2012 VIA EDGAR AND FACSIMILE Mr. Larry Spirgel Assistant Director 100 F Street, N.E. RE: Charm Communications Inc. Form 20-F for the Fiscal Year Ended December 31, 2011 Filed April 27, 2012 Form 6-K filed August 24, 2012 File]
