[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]
[Daniel K. Donahue Tel 949.732.6500 Fax 949.732.6501 donahued@gtlaw.com August 9, 2012 Via Edgar Rufus Decker, Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: Entertainment Gaming Asia Inc. Form 10-K for the Year Ended December 31, 2011 File No. 1-32161 Dear Mr. Decker: located in Hong Kong only to the extent of its audit work of a]
[VIA EDGAR August 7, 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 Ended December 31, 2011 Filed April 27, 2012 File No. 001-34914 Dear Mr. Spirgel , Ms. Murphy, Ms. Beukenkamp, Mr. French and Ms. DeLabar: If you]
[VIA EDGAR August 7, 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 Ended December 31, 2011 Filed April 27, 2012 File No. 001-34914 Dear Mr. Spirgel , Ms. Murphy, Ms. Beukenkamp, Mr. French and Ms. DeLabar: If you]
[August 6, 2012 VIA EDGAR Kathleen Collins, Accounting Branch Chief Laura Veator, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Ctrip.com International, Ltd. (the Company) Form 20-F for the Fiscal Year Ended December 31, 2011 Filed on March 30, 2012 (the 2011 Form 20-F) (File No. 001-33853) Dear Ms. Collins and Ms. Veator: * * * Form]
[August 6, 2012 VIA EDGAR Kathleen Collins, Accounting Branch Chief Laura Veator, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Ctrip.com International, Ltd. (the Company) Form 20-F for the Fiscal Year Ended December 31, 2011 Filed on March 30, 2012 (the 2011 Form 20-F) (File No. 001-33853) Dear Ms. Collins and Ms. Veator: * * * Form]
[August 3, 2012 Ms. Lyn Shenk, Branch Chief Division of Corporate Finance 100 F Street N.E. Re: Seaspan Corporation Form 20-F for Fiscal Year Ended December 31, 2011 Filed March 26, 2012 File No. 001-32591 Dear Ms. Shenk: We have reviewed your letter to us of July 20, 2012 setting forth staff comments on the Seaspan Corporation (Seaspan or the]
[August 3, 2012 Ms. Lyn Shenk, Branch Chief Division of Corporate Finance 100 F Street N.E. Re: Seaspan Corporation Form 20-F for Fiscal Year Ended December 31, 2011 Filed March 26, 2012 File No. 001-32591 Dear Ms. Shenk: We have reviewed your letter to us of July 20, 2012 setting forth staff comments on the Seaspan Corporation (Seaspan or the]
[Mr. Kevin L. Vaughn, Accounting Branch Chief Ms. Tara Harkins, Staff Accountant Division of Corporation Finance 100 F Street, NE Form 20-F for Fiscal Year Ended December 31, 2011 Filed April 26, 2012 File No. 001-15128 Dear Mr. Vaughn and Ms. Harkins: * * * Form 20-F for the Fiscal Year Ended December 31, 2011 Item 5. Operating and Financial]
[Mr. Kevin L. Vaughn, Accounting Branch Chief Ms. Tara Harkins, Staff Accountant Division of Corporation Finance 100 F Street, NE Form 20-F for Fiscal Year Ended December 31, 2011 Filed April 26, 2012 File No. 001-15128 Dear Mr. Vaughn and Ms. Harkins: * * * Form 20-F for the Fiscal Year Ended December 31, 2011 Item 5. Operating and Financial]
