[1460 EL CAMINO REAL | MENLO PARK | CA | 94025-4110 WWW.SHEARMAN.COM | T +1.650.838.3600 | F +1.650.838.3699 October 19, 2015 VIA EDGAR CONFIDENTIAL Lyn Shenk, Accounting Branch Chief Patrick Kuhn, Staff Accountant Doug Jones, Staff Accountant Office of International Corporate Finance Division of Corporation Finance 100 F Street, NE Re: Guangshen Railway Company Limited Form 20-F for Fiscal Year]
[VIA EDGAR October 19, 2015 Re: Alibaba Group Holding Limited Form 20-F for the Fiscal Year Ended March 31, 2015 Filed June 25, 2015 File No. 001-36614 · · · If you have an questions regarding this letter, please contact Daniel Fertig of Simpson Thacher & Bartlett LLP at +(852) 2514-7660 (work) or dfertig@stblaw.com (email). Very truly yours, Timothy A.]
[1460 EL CAMINO REAL | MENLO PARK | CA | 94025-4110 WWW.SHEARMAN.COM | T +1.650.838.3600 | F +1.650.838.3699 October 19, 2015 VIA EDGAR CONFIDENTIAL Lyn Shenk, Accounting Branch Chief Patrick Kuhn, Staff Accountant Doug Jones, Staff Accountant Office of International Corporate Finance Division of Corporation Finance 100 F Street, NE Re: Guangshen Railway Company Limited Form 20-F for Fiscal Year]
[SIMPSON THACHER & BARTLETT ICBC TOWER, 35 TH 3 GARDEN ROAD HONG KONG (852) 2514-7600 FACSIMILE (852) 2869-7694 DIRECT DIAL NUMBER E-MAIL ADDRESS October 19, 2015 VIA EDGAR Division of Corporation Finance Attention: Ms. Jennifer Thompson, Accounting Branch Chief Mr. Dean Brazier, Staff Attorney Mr. Jarrett Torno, Staff Accountant Re: Alibaba Group Holding Limited Amendment No. 2 to Registration Statement]
[China Ceramics Co., Ltd Junbing Industrial Zone, Anhai, Jinjiang City, Fujian Province, PRC October 13, 2015 Division of Corporate Finance 100 F Street, N.E. Re: China Ceramics Co. Ltd. Registration Statement on Form F-3 (File No. 333-206516) (the “Registration Statement”) Ladies and Gentlemen: · · · Very truly yours, China Ceramics Co. Ltd. Edmind Hen Chief Financial Officer CORRESP 1]
[Cheetah Mobile Inc. Fosun International Center Tower No. 237 Chaoyang North Road Chaoyang District, Beijing 100022 Peoples Republic of China October 13, 2015 VIA EDGAR Craig D. Wilson, Senior Assistant Chief Accountant Eiko Yaoita Pyles, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Cheetah Mobile Inc. Form 20-F for Fiscal Year Ended December 31, 2014 (the 2014]
[Cheetah Mobile Inc. Fosun International Center Tower No. 237 Chaoyang North Road Chaoyang District, Beijing 100022 Peoples Republic of China October 13, 2015 VIA EDGAR Craig D. Wilson, Senior Assistant Chief Accountant Eiko Yaoita Pyles, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Cheetah Mobile Inc. Form 20-F for Fiscal Year Ended December 31, 2014 (the 2014]
[787 Seventh Avenue New York, NY 10019-6099 Tel: 212 728 8000 Fax: 212 728 8111 VIA EDGAR October 9, 2015 100 F Street, N.E. Attn: David L. Orlic, Special Counsel Office of Mergers and Acquisitions Re: WuXi PharmaTech (Cayman) Inc. Amendment No. 1 to Schedule 13E-3 By WuXi PharmaTech (Cayman) Inc., New WuXi Life Science Holdings Limited, New WuXi Life]
[OSSEN INNOVATION CO. LTD. VIA EDGAR October 9, 2015 Division of Investment Management 100 F Street, N.E. Attn: Terence O’Brien RE: Ossen Innovation Co., Ltd. Form 20-F Filed April 28, 2015 File No. 1-34999 Dear Mr. O/Brien: Company SEC Comment Letter Staff Commission Form 20-F On behalf of Ossen Innovation Co., Ltd. (the “ Amendment No. 1 Disclosure changes made]
[787 Seventh Avenue New York, NY 10019-6099 Tel: 212 728 8000 Fax: 212 728 8111 VIA EDGAR October 9, 2015 100 F Street, N.E. Attn: David L. Orlic, Special Counsel Office of Mergers and Acquisitions Re: WuXi PharmaTech (Cayman) Inc. Amendment No. 1 to Schedule 13E-3 By WuXi PharmaTech (Cayman) Inc., New WuXi Life Science Holdings Limited, New WuXi Life]
