[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]
[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]
