[The Grand Pavilion West Bay Road, PO Box 32331 SMB, George Town, Grandyman Tel: (345) 945-1110 Fax: (345) 945-1113 September 13, 2012 VIA EDGAR Securities & Exchangemmission Division ofrporation Finance 450 Fifth Street, N.W. Attn: Kevin L. Vaughn, Accounting Branch Chief Re: O2Micro International Limited (thempany) Form 20-F for the Fiscal Year Ended December 31,]
[Origin Agritech Limited No. 21 Sheng Ming Yuan Road Changping District, Beijing 102206 September 14, 2012 David R. Humphrey, Accounting Branch Chief Division of Corporation Finance Re: Origin Agritech Limited Form 20-F for the Fiscal Year Ended September 30, 2011 Filed January 20, 2012 File No. 000-51576 Dear Mr. Humphrey: I am responding to your letter to Origin Agritech Limited,]
[Origin Agritech Limited No. 21 Sheng Ming Yuan Road Changping District, Beijing 102206 September 14, 2012 David R. Humphrey, Accounting Branch Chief Division of Corporation Finance Re: Origin Agritech Limited Form 20-F for the Fiscal Year Ended September 30, 2011 Filed January 20, 2012 File No. 000-51576 Dear Mr. Humphrey: I am responding to your letter to Origin Agritech Limited,]
[VIA EDGAR STYLE="font-family:Times New Roman" SIZE="2">September 14, 2012 Kristin Lochhead STYLE="font-family:Times New Roman" SIZE="2">Gary Todd Brianscio STYLE="font-family:Times New Roman" SIZE="2">Louis Rambo Timothy Buchmiller STYLE="font-family:Times New Roman" SIZE="2">Division ofrporation Finance 100 F Street, N.E. Re: China Ming Yang Wind Power Limited Form 20-F for Fiscal Year Ended December31, 2011]
[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]
[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]
[China Mobile Games and Entertainment Group Limited September 1 3, 2012 VIA EDGAR & BY FAX Barbara C. Jacobs, Assistant Director 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: We hereby respectfully withdraw that acceleration request. Very truly yours, China Mobile Games and Entertainment]
[September 11, 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]
[Partners (admitted in Hong Kong) Justin M. Dolling(4) David Patrick Eich(1),(3),(4) Douglas S. Murning(4) Nicholas A. Norris(4) John A. Otoshi(2) Jesse D. Sheley(1) Dominic W.L. Tsun(2),(4) Li Chien Wong David Yun(4),(5) Registered Foreign Lawyers Pierre-Luc Arsenault(2) Christopher Braunack(4) Albert S. Cho(2) Michel Debolt(2) Angela Russo(1) Benjamin Su(2) Ashley Young(4) David Zhang(2) Fan Zhang(1) 26th Floor, Gloucester Tower Telephone: +852 3761]
[Albany New York Atlanta Philadelphia Brussels San Diego www.mckennalong.com Denver San Francisco Los Angeles THOMAS WARDELL EMAIL ADDRESS (404) 527-4990 twardell@mckennalong.com September 12, 2012 Via EDGAR Attn: Tonya K. Aldave J. Nolan McWilliams Justin Dobbie Re: Kandi Technologies, Corp. Amendment No. 1 Registration Statement on Form S-3 Filed August 29, 2012 File No. 333-182319 Dear Ms. Aldave: In addition, attached]
