[No.5 Nanhuan Road, Tiexi District Siping, Jilin Province 136000 People's Republic of China THT Heat Transfer Technology, Inc. September [*], 2012 By EDGAR Transmission and by Hand Delivery Re: THT Heat Transfer Technology, Inc. Form 10-K for the Year Ended December 31, 2011 Filed March 30, 2012 Form 10-Q for the Period Ended March 31, 2012 Filed May 14, 2012]
[No.5 Nanhuan Road, Tiexi District Siping, Jilin Province 136000 People's Republic of China THT Heat Transfer Technology, Inc. September [*], 2012 By EDGAR Transmission and by Hand Delivery Re: THT Heat Transfer Technology, Inc. Form 10-K for the Year Ended December 31, 2011 Filed March 30, 2012 Form 10-Q for the Period Ended March 31, 2012 Filed May 14, 2012]
[ChipMOS TECHNOLOGIES (Bermuda) LTD. No. 1, R&D Road 1, Hsinchu Science Park Hsinchu, Taiwan Republic of China September 4, 2012 VIA EDGAR Division of Corporation Finance Mail Stop 4720 100 F Street, N.E. Attention: Jay Mumford Re: ChipMOS TECHNOLOGIES (Bermuda) LTD. File No. 333-181367 Ladies and Gentlemen: Sincerely, Shih-Jye Cheng Chairman and Chief Executive Officer ChipMOS TECHNOLOGIES]
[ChipMOS TECHNOLOGIES (Bermuda) LTD. No. 1, R&D Road 1, Hsinchu Science Park Hsinchu, Taiwan Republic of China September 4, 2012 VIA EDGAR Division of Corporation Finance Mail Stop 4720 100 F Street, N.E. Attention: Jay Mumford Re: ChipMOS TECHNOLOGIES (Bermuda) LTD. File No. 333-181367 Ladies and Gentlemen: Sincerely, Shih-Jye Cheng Chairman and Chief Executive Officer ChipMOS TECHNOLOGIES]
[China Housing & Land Development, Inc. 6 Youyu Dong Lu, Han Yuan 4 Lou Xi’an, Shaanxi Province, China 710054 September 4, 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 4, 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]
[August 31, 2012 BY EDGAR Mr. Martin James Senior Assistant Chief Accountant Division of Corporation Finance 100 F Street, NE Re: Mindray Medical International Limited (Mindray) Form 20-F for the Fiscal Year Ended December 31, 2011 Filed April 30, 2012 File No. 001-33036 Dear Mr. James: Sincerely, Kurt Berney of OMelveny & Myers LLP cc: Mr. Xu Hang Mr. Li]
[August 31, 2012 BY EDGAR Mr. Martin James Senior Assistant Chief Accountant Division of Corporation Finance 100 F Street, NE Re: Mindray Medical International Limited (Mindray) Form 20-F for the Fiscal Year Ended December 31, 2011 Filed April 30, 2012 File No. 001-33036 Dear Mr. James: Sincerely, Kurt Berney of OMelveny & Myers LLP cc: Mr. Xu Hang Mr. Li]
[August 31, 2012 BY EDGAR STYLE="font-family:Times New Roman" SIZE="2"> Mr.Martin James STYLE="font-family:Times New Roman" SIZE="2">Seniorsistant Chief Accountant Division ofrporation Finance 100 F Street, NE Re: Mindray Medical International Limited (Mindray) Form 20-F for the Fiscal Year Ended December31, 2011 STYLE="font-family:Times New Roman" SIZE="2"> Filed April30, 2012 File No.001-33036 STYLE="font-family:Times New Roman" SIZE="2">Dear Mr.James:]
[August 31, 2012 BY EDGAR STYLE="font-family:Times New Roman" SIZE="2"> Mr.Martin James STYLE="font-family:Times New Roman" SIZE="2">Seniorsistant Chief Accountant Division ofrporation Finance 100 F Street, NE Re: Mindray Medical International Limited (Mindray) Form 20-F for the Fiscal Year Ended December31, 2011 STYLE="font-family:Times New Roman" SIZE="2"> Filed April30, 2012 File No.001-33036 STYLE="font-family:Times New Roman" SIZE="2">Dear Mr.James:]
