[26th Floor, Gloucester Tower David Zhang To Call Writer Directly: Telephone: +852 3761 3300 www.kirkland.com Facsimile: June 29, 2012 CONFIDENTIAL Barbara C. Jacobs, Assistant Director Copy to: Draft Registration Statement Re: China Mobile Games and Entertainment Group Limited Dear Ms. Jacobs, Mr. Shuman and Mr. Crispino: On behalf of our client, China Mobile Games and Entertainment Group Limited, a foreign]
[26th Floor, Gloucester Tower David Zhang To Call Writer Directly: May 31, 2012 CONFIDENTIAL Barbara C. Jacobs, Assistant Director Copy to: Draft Registration Statement Re: China Mobile Games and Entertainment Group Limited Dear Ms. Jacobs, Mr. Shuman and Mr. Crispino: On behalf of our client, China Mobile Games and Entertainment Group Limited, a foreign private issuer organized under the laws]
[26th Floor, Gloucester Tower David Zhang To Call Writer Directly: May 31, 2012 CONFIDENTIAL Barbara C. Jacobs, Assistant Director Copy to: Draft Registration Statement Re: China Mobile Games and Entertainment Group Limited Dear Ms. Jacobs, Mr. Shuman and Mr. Crispino: On behalf of our client, China Mobile Games and Entertainment Group Limited, a foreign private issuer organized under the laws]
[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 Ashley Young(4) David Yun(4),(5) Registered Foreign Lawyers Pierre-Luc Arsenault(2) Christopher Braunack(4) Albert S. Cho(2) Benjamin Su(2) David Zhang(2) Fan Zhang(1) 26th Floor, Gloucester Tower Telephone: +852 3761 3300 Facsimile:]
[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 Ashley Young(4) David Yun(4),(5) Registered Foreign Lawyers Pierre-Luc Arsenault(2) Christopher Braunack(4) Albert S. Cho(2) Benjamin Su(2) David Zhang(2) Fan Zhang(1) 26th Floor, Gloucester Tower Telephone: +852 3761 3300 Facsimile:]
[No.5 Nanhuan Road, Tiexi District Siping, Jilin Province 136000 People's Republic of China THT Heat Transfer Technology, Inc. August [*], 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. August [*], 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]
[August 14, 2012 Via EDGAR Division of Corporation Finance 100 F Street, NE Attn: Mr. Martin James Senior Assistant Chief Accountant Re: AU Optronics Corp. Form 20-F for the Fiscal Year Ended December 31, 2011 Filed April 27, 2012 File No. 001-31335 Dear Mr. James: For your convenience, we have included herein each of the Staffs comments in italics, and]
[August 14, 2012 Via EDGAR Division of Corporation Finance 100 F Street, NE Attn: Mr. Martin James Senior Assistant Chief Accountant Re: AU Optronics Corp. Form 20-F for the Fiscal Year Ended December 31, 2011 Filed April 27, 2012 File No. 001-31335 Dear Mr. James: For your convenience, we have included herein each of the Staffs comments in italics, and]
[AIDU NC B Baidu Campus No. 10 Shangdi 10th Street Haidian District, Beijing 100085 The Peoples Republic of China August 14, 2012 VIA EDGAR Kathleen Collins, Accounting Branch Chief Laura Veator, Staff Accountant Gabriel Eckstein, Staff Attorney Matthew Crispino, Staff Attorney Division of Corporation Finance 100 F Street, N.E. Re: Baidu, Inc. (the Company) Form 20-F for Fiscal Year Ended]
