[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]
[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]
[China Mobile Games and Entertainment Group Limited September 11, 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 11, 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]
[ENTERTAINMENT GAMING ASIA INC. th Unit 3705, 37 60 Wyndham Street, Central, Hong Kong September 11, 2012 Via Edgar Rufus Decker, Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: Entertainment Gaming Asia Inc. Dear Mr. Decker: On behalf of Entertainment Gaming Asia Inc., a Nevada corporation (the “Company”), and in response to the oral comment provided]
[ENTERTAINMENT GAMING ASIA INC. th Unit 3705, 37 60 Wyndham Street, Central, Hong Kong September 11, 2012 Via Edgar Rufus Decker, Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: Entertainment Gaming Asia Inc. Dear Mr. Decker: On behalf of Entertainment Gaming Asia Inc., a Nevada corporation (the “Company”), and in response to the oral comment provided]
[Address 298 Fushan South Road, Shandong Province, China Tel (86537 5385343 Fax: (86537 5383311 September 11, 2012 VIA EDGAR Ms. Tia Jenkins Senior Assistant Chief Accountant Office of Beverages, Apparel and Mining Division of Corporate Finance Dear Ladies and Gentlemen, RE: Yanzhou Coal Mining Company Limited Form 20-F for the Year Ended December 31, 2011 Filed April 27, 2012 Responses]
[Address 298 Fushan South Road, Shandong Province, China Tel (86537 5385343 Fax: (86537 5383311 September 11, 2012 VIA EDGAR Ms. Tia Jenkins Senior Assistant Chief Accountant Office of Beverages, Apparel and Mining Division of Corporate Finance Dear Ladies and Gentlemen, RE: Yanzhou Coal Mining Company Limited Form 20-F for the Year Ended December 31, 2011 Filed April 27, 2012 Responses]
[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)]
