[China Housing & Land Development, Inc. 6 Youyu Dong Lu, Han Yuan 4 Lou Xi’an, Shaanxi Province, China 710054 September 21, 2012 VIA EDGAR Terence O’Brien Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E RE: China Housing & Land Development, Inc. Form 10-K for Fiscal Year Ended December 31, 2011 Filed March 30, 2012 Form 10-Q for]
[China Housing & Land Development, Inc. 6 Youyu Dong Lu, Han Yuan 4 Lou Xi’an, Shaanxi Province, China 710054 September 21, 2012 VIA EDGAR Terence O’Brien Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E RE: China Housing & Land Development, Inc. Form 10-K for Fiscal Year Ended December 31, 2011 Filed March 30, 2012 Form 10-Q for]
[Partners (admitted in Hong Kong) 26th Floor, Gloucester Tower Justin M. Dolling(4) The Landmark David Patrick Eich(1),(3),(4) 15 Queens Road Central Douglas S. Murning(4) Hong Kong Nicholas A. Norris(4) John A. Otoshi(2) Telephone:+852 3761 3300 Jesse D. Sheley(1) Facsimile:+852 3761 3301 Dominic W.L. Tsun(2),(4) Li Chien Wong www.kirkland.com David Yun(4),(5) Registered Foreign Lawyers]
[China Mobile Games and Entertainment Group Limited September 20, 2012 VIA EDGAR & BY FAX Barbara C. Jacobs, Assistant Director Mark P. Shuman, Branch Chief - Legal Matthew Crispino, Staff Attorney 100 F Street, N.E. Re: China Mobile Games and Entertainment Group Limited Registration Statement on Form F-1 (Registration No.: 333-183423) Dear Ms. Jacobs, Mr. Shuman, and Mr. Crispino: If]
[China Mobile Games and Entertainment Group Limited September 20, 2012 VIA EDGAR & BY FAX Barbara C. Jacobs, Assistant Director Mark P. Shuman, Branch Chief - Legal Matthew Crispino, Staff Attorney 100 F Street, N.E. Re: China Mobile Games and Entertainment Group Limited Registration Statement on Form F-1 (Registration No.: 333-183423) Dear Ms. Jacobs, Mr. Shuman, and Mr. Crispino: If]
[Partners (admitted in Hong Kong) 26th Floor, Gloucester Tower Justin M. Dolling(4) The Landmark David Patrick Eich(1),(3),(4) 15 Queens Road Central Douglas S. Murning(4) Hong Kong Nicholas A. Norris(4) John A. Otoshi(2) Telephone:+852 3761 3300 Jesse D. Sheley(1) Facsimile:+852 3761 3301 Dominic W.L. Tsun(2),(4) Li Chien Wong www.kirkland.com David Yun(4),(5) Registered Foreign Lawyers]
[Partners (admitted in Hong Kong) 26th Floor, Gloucester Tower Justin M. Dolling(4) The Landmark David Patrick Eich(1),(3),(4) 15 Queens Road Central Douglas S. Murning(4) Hong Kong Nicholas A. Norris(4) John A. Otoshi(2) Telephone: +852 3761 3300 Jesse D. Sheley(1) Facsimile: +852 3761 3301 Dominic W.L. Tsun(2),(4) Li Chien Wong www.kirkland.com David Yun(4),(5) Registered Foreign Lawyers Pierre-Luc Arsenault(2) Christopher Braunack(4)]
[Kandi Technologies, Corp. September 18, 2012 VIA EDGAR & FACSIMILE Re: Kandi Technologies, Corp. Resale Form S-3/A (No.2) Registration Statement File No. 333-182319 Dear Ms. Aldave: If you have any further comments or require any further information or if any questions should arise in connection with this submission, please call Mr. Thomas Wardell at (404) 527-4990 or Mr. Jay Shah]
[Kandi Technologies, Corp. September 18, 2012 VIA EDGAR & FACSIMILE Re: Kandi Technologies, Corp. Resale Form S-3/A (No.2) Registration Statement File No. 333-182319 Dear Ms. Aldave: If you have any further comments or require any further information or if any questions should arise in connection with this submission, please call Mr. Thomas Wardell at (404) 527-4990 or Mr. Jay Shah]
[PARTNERS Matthew D. Bersani Kyungwon Lee September 17, 2012 Via Edgar Mr. Martin James, Senior Assistant Chief Accountant Division of Corporation Finance 100 F Street, N.E. Re: JinkoSolar Holding Co., Ltd. Dear Mr. James: In order to prepare accurate and complete answers to the comments in your letter, and given that there will be national holidays in the PRC from]
