[November 2, 2012 VIA EDGAR AND HAND DELIVERY Mr. Martin James Senior Assistant Chief Accountant Division of Corporation Finance 100 F Street, NE Re: Mindray Medical International Limited Form 20-F for the Fiscal Year Ended December 31, 2011 Filed April 30, 2012 File No. 001-33036 Dear Mr. James: Company Mindray Comment Letter 2011 Form 20-F Commission On behalf of Mindray]
[November2, 2012 VIA EDGAR AND HAND DELIVERY Mr.Martin James STYLE="font-family:Times New Roman" SIZE="2">Seniorsistant Chief Accountant Division ofrporation Finance 100 F Street, NE Re: Mindray Medical International Limited Form 20-F for the Fiscal Year Ended December31, 2011 STYLE="font-family:Times New Roman" SIZE="2"> Filed April30, 2012 File No.001-33036 STYLE="font-family:Times New Roman" SIZE="2">Dear Mr.James:]
[November2, 2012 VIA EDGAR AND HAND DELIVERY Mr.Martin James STYLE="font-family:Times New Roman" SIZE="2">Seniorsistant Chief Accountant Division ofrporation Finance 100 F Street, NE Re: Mindray Medical International Limited Form 20-F for the Fiscal Year Ended December31, 2011 STYLE="font-family:Times New Roman" SIZE="2"> Filed April30, 2012 File No.001-33036 STYLE="font-family:Times New Roman" SIZE="2">Dear Mr.James:]
[Tianyin Pharmaceutical Co., Inc. 23rd Floor, Unionsun Yangkuo Plaza No. 2, Block 3, Renmin Road South Chengdu, P. R. China, 610041 November 2, 2012 Division of Corporate Finance Attn: Jeffrey Riedler Re: Post-Effective Amendment No. 1 Registration Statement on Form S-1 Filed March 27, 2012 Post-Effective Amendment No. 2 Registration Statement on Form S-1 Filed June 13, 2012 Post-Effective Amendment]
[Tianyin Pharmaceutical Co., Inc. 23rd Floor, Unionsun Yangkuo Plaza No. 2, Block 3, Renmin Road South Chengdu, P. R. China, 610041 November 2, 2012 Division of Corporate Finance Attn: Jeffrey Riedler Re: Post-Effective Amendment No. 1 Registration Statement on Form S-1 Filed March 27, 2012 Post-Effective Amendment No. 2 Registration Statement on Form S-1 Filed June 13, 2012 Post-Effective Amendment]
[Confidential Treatment Requested By Mindray Medical International Limited In accordance with Rule 83, this letter hasso been clearly marked with the legendnfidential Treatment Requested by Mindray Medical International Limited and each page is marked for the record with the identifying numbers andde M-1 through M-12. Indition, thempany makes the following representations set forth on]
[Trina Solar Limited October 30, 2012 VIA EDGAR AND FACSIMILE Mr. Kevin L. Vaughn, Accounting Branch Chief Re: Trina Solar Limited Dear Mr. Vaughn, Mr. Newberry and Mr. James: For ease of review, we have set forth below each of the numbered comments of the staffs letter and the Companys responses thereto. Form 20-F for the Fiscal Year Ended December]
[Trina Solar Limited October 30, 2012 VIA EDGAR AND FACSIMILE Mr. Kevin L. Vaughn, Accounting Branch Chief Re: Trina Solar Limited Dear Mr. Vaughn, Mr. Newberry and Mr. James: For ease of review, we have set forth below each of the numbered comments of the staffs letter and the Companys responses thereto. Form 20-F for the Fiscal Year Ended December]
[October 26, 2012 Mr. Larry Spirgel, Assistant Director, Mail Stop 3720, Division of Corporation Finance, 100 F Street, N.E., Re: China Telecom Corporation Limited Annual Report on Form 20-F for the Fiscal Year ended December 31, 2011 (File No. 001-31517) Dear Mr. Spirgel: For your convenience, the Company has included the Staff comments in this response letter in italicized form]
[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 October 26, 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]
