[[Letterhead of Perfect World Co., Ltd.] October 12, 2012 VIA EDGAR Barbara Jacobs, Assistant Director Edwin Kim, Staff Attorney 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]
[October 10, 2012 Ms Cecelia Blye, Chief Office of Global Security Risk Division of Corporation Finance Re: China Southern Airlines Company Limited Filed April 27, 2012 File No. 1-14660 Dear Ms. Blye: Company Inquiry Letter Staff Commission Annual Report Form 20-F Our company, China Southern Airlines Company Limited, a company incorporated in the People’s Republic of China (the “ The]
[October 10, 2012 Mr. H. Roger Schwall Ms. Alexandra M. Ledbetter Mr. Norman von Holtzendorff Division of Corporation Finance 100 F Street, NE Mail Stop 7010 U.S.A. Re: CNOOC Limited Form 20-F for Fiscal Year Ended December 31, 2011 Filed April 20, 2012 Comment Letter Dated September 19, 2012 File No. 1-14966 Dear Mr. Schwall, Ms. Ledbetter and Mr. von]
[October 10, 2012 Ms Cecelia Blye, Chief Office of Global Security Risk Division of Corporation Finance Re: China Southern Airlines Company Limited Filed April 27, 2012 File No. 1-14660 Dear Ms. Blye: Company Inquiry Letter Staff Commission Annual Report Form 20-F Our company, China Southern Airlines Company Limited, a company incorporated in the People’s Republic of China (the “ The]
[October 10, 2012 Mr. H. Roger Schwall Ms. Alexandra M. Ledbetter Mr. Norman von Holtzendorff Division of Corporation Finance 100 F Street, NE Mail Stop 7010 U.S.A. Re: CNOOC Limited Form 20-F for Fiscal Year Ended December 31, 2011 Filed April 20, 2012 Comment Letter Dated September 19, 2012 File No. 1-14966 Dear Mr. Schwall, Ms. Ledbetter and Mr. von]
[VIA EDGAR October 11, 2012 Larry Spirgel, Assistant Director Celeste M. Murphy, Legal Branch Chief Kate Beukenkamp, Attorney-Advisor Terry French, Account Branch Chief Claire DeLabar, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Xueda Education Group Form 20-F for Fiscal Year Ended December 31, 2011 Filed April 27, 2012 Response Dated September 7, 2012 File No. 001-34914]
[VIA EDGAR October 11, 2012 Larry Spirgel, Assistant Director Celeste M. Murphy, Legal Branch Chief Kate Beukenkamp, Attorney-Advisor Terry French, Account Branch Chief Claire DeLabar, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Xueda Education Group Form 20-F for Fiscal Year Ended December 31, 2011 Filed April 27, 2012 Response Dated September 7, 2012 File No. 001-34914]
[October 9, 2012 H. Roger Schwall Jennifer OBrien Ethan Horowitz Division of Corporate Finance 100 F Street, NE Re: PetroChina Company Limited Form 20-F for Fiscal Year Ended December 31, 2011 Filed April 26, 2012 Comment Letter Dated September 21, 2012 File No. 001-15006 Dear Mr. Schwall, Ms. OBrien and Mr. Horowitz: Should you have any additional questions or require]
[October 9, 2012 H. Roger Schwall Jennifer OBrien Ethan Horowitz Division of Corporate Finance 100 F Street, NE Re: PetroChina Company Limited Form 20-F for Fiscal Year Ended December 31, 2011 Filed April 26, 2012 Comment Letter Dated September 21, 2012 File No. 001-15006 Dear Mr. Schwall, Ms. OBrien and Mr. Horowitz: Should you have any additional questions or require]
[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 October 9, 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. Dear Mr. Humphrey: Item 7. Management’s Discussion and Analysis of]
