XUE [Xueda Education] CORRESP: SIMPSON THACHER & BARTLETT ICBC TOWER, 35TH FLOOR

[SIMPSON THACHER & BARTLETT ICBC TOWER, 35TH FLOOR 3 GARDEN ROAD HONG KONG (852) 2514-7600 FACSIMILE (852) 2869-7694 DIRECT DIAL NUMBER (852) 2514-7630 E-MAIL ADDRESS lchen@stblaw.com VIA EDGAR September 14, 2012 Larry Spirgel, Assistant Director Kate Beukenkamp, Attorney-Advisor Terry French, Account Branch Chief Claire DeLabar, Staff Accountant Division of Corporation Finance Re: Xueda Education Group Form 20-F for Fiscal Year]

By | 2016-03-18T10:27:04+00:00 September 14th, 2012|Categories: Chinese Stocks, Webplus ver, XUE|Tags: , , , , , |0 Comments

OIIM [O2MICRO INTERNATIONAL] CORRESP: The Grand Pavilion West Bay Road, PO Box

[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,]

By | 2016-02-06T02:58:08+00:00 September 14th, 2012|Categories: Chinese Stocks, OIIM, Webplus ver|Tags: , , , , , |0 Comments

SEED [Origin Agritech] CORRESP: (Original Filing)

[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,]

By | 2016-03-10T18:24:48+00:00 September 14th, 2012|Categories: Chinese Stocks, SEC Original, SEED|Tags: , , , , , |0 Comments

SEED [Origin Agritech] CORRESP: Origin Agritech Limited No. 21 Sheng Ming Yuan

[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,]

By | 2016-03-10T18:26:19+00:00 September 14th, 2012|Categories: Chinese Stocks, SEED, Webplus ver|Tags: , , , , , |0 Comments

CMGE [China Mobile Games & Entertainment] CORRESP: (Original Filing)

[Partners (admitted in Hong Kong) 26th Floor, Gloucester Tower Justin M. Dolling(4) The Landmark David Patrick Eich(1),(3),(4) 15 Queen’s 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]

By | 2016-03-18T02:54:39+00:00 September 13th, 2012|Categories: Chinese Stocks, CMGE, SEC Original|Tags: , , , , , |0 Comments

CMGE [China Mobile Games & Entertainment] CORRESP: Partners (admitted in Hong Kong) 26th Floor, Gloucester

[Partners (admitted in Hong Kong) 26th Floor, Gloucester Tower Justin M. Dolling(4) The Landmark David Patrick Eich(1),(3),(4) 15 Queen’s 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]

By | 2016-03-18T02:56:03+00:00 September 13th, 2012|Categories: Chinese Stocks, CMGE, Webplus ver|Tags: , , , , , |0 Comments

CMGE [China Mobile Games & Entertainment] CORRESP: (Original Filing)

[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]

By | 2016-03-18T02:57:05+00:00 September 13th, 2012|Categories: Chinese Stocks, CMGE, SEC Original|Tags: , , , , , |0 Comments

CMGE [China Mobile Games & Entertainment] CORRESP: Partners (admitted in Hong Kong) Justin M. Dolling(4)

[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]

By | 2016-03-18T03:02:44+00:00 September 12th, 2012|Categories: Chinese Stocks, CMGE, Webplus ver|Tags: , , , , , |0 Comments

KNDI [Kandi Technologies] CORRESP: Albany New York Atlanta Philadelphia Brussels San Diego

[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]

By | 2016-03-18T14:37:59+00:00 September 12th, 2012|Categories: Chinese Stocks, KNDI, Webplus ver|Tags: , , , , , |0 Comments

CHA [CHINA TELECOM] CORRESP: (Original Filing)

[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]

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