[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]
[November 15, 2012 Mr. Terence O’Brien, Branch Chief 100 F Street, N.E. Re: 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]
[November 15, 2012 Mr. Terence O’Brien, Branch Chief 100 F Street, N.E. Re: 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]
[November 14, 2012 VIA EDGAR Division of Corporation Finance 100 F. Street, N.E. Attention: Kevin L. Vaughn, Accounting Branch Chief Gary Newberry, Staff Accountant Tara Harkins, Reviewing Accountant Re: Semiconductor Manufacturing International Corporation Filed April 27, 2012 File No. 1-31994 Ladies and Gentlemen: Semiconductor Manufacturing International Corporation Company Staff Commission Comment Letter Annual Report (the For the Staffs convenience,]
[November 9 , 2012 VIA EDGAR AND E-MAIL Stephen Krikorian, Accounting Branch Chief Ryan Rohn, Staff Accountant 100 F Street, N.E. 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: This letter sets forth our responses to the comments contained]
[November 9 , 2012 VIA EDGAR AND E-MAIL Stephen Krikorian, Accounting Branch Chief Ryan Rohn, Staff Accountant 100 F Street, N.E. 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: This letter sets forth our responses to the comments contained]
[[AirMedia Group Inc. Letterhead] November 9, 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,]
[November 8, 2012 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Barbara C. Jacobs, Esq. RE: SouFun Holdings Limited Ladies and Gentlemen: Company Staff Commission 20-F On behalf of SouFun Holdings Limited (the The Companys responses to the Staffs comments are as follows (the numbered paragraphs below correspond to the numbered paragraphs of the Staffs comment]
[November 8, 2012 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Barbara C. Jacobs, Esq. RE: SouFun Holdings Limited Ladies and Gentlemen: Company Staff Commission 20-F On behalf of SouFun Holdings Limited (the The Companys responses to the Staffs comments are as follows (the numbered paragraphs below correspond to the numbered paragraphs of the Staffs comment]
[China Housing & Land Development, Inc. 6 Youyu Dong Lu, Han Yuan 4 Lou Xi’an, Shaanxi Province, China 710054 November 7, 2012 VIA EDGAR Terence O’Brien Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E RE: Form 10-K for Fiscal Year Ended December 31, 2011 Filed March 30, 2012 Form 10-Q for Fiscal Quarter Ended June 30, 2012]
