[ALT=""> Solicitors and International Lawyers 12th Floor Gloucester Tower | The Landmark | 15 Queens Road Central | Hong Kong | | | | www.shearman.com | Telephone PARTNERS September 28, 2012 VIA EDGAR Mr. Martin James, Seniorsistant Chief Accountant Division ofrporation Finance 100 F Street, N.E. Re: JinkoSolar]
[ALT=""> Solicitors and International Lawyers 12th Floor Gloucester Tower | The Landmark | 15 Queens Road Central | Hong Kong | | | | www.shearman.com | Telephone PARTNERS September 28, 2012 VIA EDGAR Mr. Martin James, Seniorsistant Chief Accountant Division ofrporation Finance 100 F Street, N.E. Re: JinkoSolar]
[September 26, 2012 Via EDGAR Division of Corporation Finance 100 F Street, NE Attn: Mr. Martin James Senior Assistant Chief Accountant Re: AU Optronics Corp. Form 20-F for the Fiscal Year Ended December 31, 2011 Filed April 27, 2012 File No. 001-31335 Dear Mr. James: For your convenience, we have included herein each of the Staffs comments in italics, and]
[September 26, 2012 Via EDGAR Division of Corporation Finance 100 F Street, NE Attn: Mr. Martin James Senior Assistant Chief Accountant Re: AU Optronics Corp. Form 20-F for the Fiscal Year Ended December 31, 2011 Filed April 27, 2012 File No. 001-31335 Dear Mr. James: For your convenience, we have included herein each of the Staffs comments in italics, and]
[Huaneng Power International, Inc. Huaneng Building No.6 Fuxingmennei Street Xicheng District, Beijing 100031 PRC Via EDGAR and Facsimile September 26, 2012 Jennifer Thompson Lisa Sellars 100 F Street, NE Facsimile Number: +1 (202) 772-9202 Re: Huaneng Power International, Inc. Form 20-F for the Fiscal Year Ended December 31, 2011 Filed April 19, 2012 File No. 001-13314 Dear Ms. Thompson and]
[September 26, 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]
[Huaneng Power International, Inc. Huaneng Building No.6 Fuxingmennei Street Xicheng District, Beijing 100031 PRC Via EDGAR and Facsimile September 26, 2012 Jennifer Thompson Lisa Sellars 100 F Street, NE Facsimile Number: +1 (202) 772-9202 Re: Huaneng Power International, Inc. Form 20-F for the Fiscal Year Ended December 31, 2011 Filed April 19, 2012 File No. 001-13314 Dear Ms. Thompson and]
[September 26, 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]
[[Letterhead of E-House (China) Holdings Limited] September 25, 2012 VIA EDGAR Kevin Woody, Accounting Branch Chief Howard Efron, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: E-House (China) Holdings Limited (the Company) Form 20-F for Fiscal Year Ended December 31, 2011 (2011 20-F) Filed April 24, 2012 File No. 001-33616 Dear Mr. Woody and Mr. Efron: Staff]
[[Letterhead of E-House (China) Holdings Limited] September 25, 2012 VIA EDGAR Kevin Woody, Accounting Branch Chief Howard Efron, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: E-House (China) Holdings Limited (the Company) Form 20-F for Fiscal Year Ended December 31, 2011 (2011 20-F) Filed April 24, 2012 File No. 001-33616 Dear Mr. Woody and Mr. Efron: Staff]
