[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]
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No. 6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China October 5, 2012 VIA EDGAR Larry Spirgel, Assistant Director Celeste M. Murphy, Legal Branch Chief Kate Beukenkamp, Attorney-Advisor Paul Fischer, Attorney-Advisor Ivette Leon, Assistant Chief Accountant Christine B. Adams, Staff Accountant Division of Corporation Finance 100 F Street, N.E.]
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No. 6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China October 5, 2012 VIA EDGAR Larry Spirgel, Assistant Director Celeste M. Murphy, Legal Branch Chief Kate Beukenkamp, Attorney-Advisor Paul Fischer, Attorney-Advisor Ivette Leon, Assistant Chief Accountant Christine B. Adams, Staff Accountant Division of Corporation Finance 100 F Street, N.E.]
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No.6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China October5, 2012 VIA EDGAR Larryirgel,sistant Director Celeste M. Murphy, Legal Branch Chief Kate Beukenkamp, Attorney-Advisor Paul Fischer, Attorney-Advisor Ivette Leon,sistant Chief Accountant Christine B.ams, Staff Accountant Division ofrporation Finance]
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No.6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China October5, 2012 VIA EDGAR Larryirgel,sistant Director Celeste M. Murphy, Legal Branch Chief Kate Beukenkamp, Attorney-Advisor Paul Fischer, Attorney-Advisor Ivette Leon,sistant Chief Accountant Christine B.ams, Staff Accountant Division ofrporation Finance]
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No.6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China STYLE="font-family:Times New Roman" SIZE="2">October5, 2012 VIA EDGAR STYLE="font-family:Times New Roman" SIZE="2">Larryirgel,sistant Director Celeste M. Murphy, Legal Branch Chief Kate Beukenkamp, Attorney-Advisor Paul Fischer, Attorney-Advisor Ivette Leon,sistant Chief Accountant]
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No.6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China STYLE="font-family:Times New Roman" SIZE="2">October5, 2012 VIA EDGAR STYLE="font-family:Times New Roman" SIZE="2">Larryirgel,sistant Director Celeste M. Murphy, Legal Branch Chief Kate Beukenkamp, Attorney-Advisor Paul Fischer, Attorney-Advisor Ivette Leon,sistant Chief Accountant]
[October 4, 2012 Ms. Lyn Shenk, Branch Chief Division of Corporate Finance 100 F Street N.E. Re: Seaspan Corporation Form 20-F for Fiscal Year Ended December 31, 2011 Filed March 26, 2012 File No. 001-32591 We have reviewed your letter to us of July 20, 2012 setting forth staff comments on the Seaspan Corporation (Seaspan or the Company) Form 20-F]
[October 3, 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: We are in the process of collecting the]
[October 3, 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: We are in the process of collecting the]
