[Albany New York Atlanta Philadelphia Brussels San Diego Denver www.mckennalong.com San Francisco Los Angeles THOMAS WARDELL EMAIL ADDRESS (404) 527-4990 twardell@mckennalong.com July 27, 2012 Via EDGAR Re: Kandi Technologies, Corp. Registration Statement on Form S-3 Filed June 25, 2012 File No. 333-182319 Dear Mr. McWilliams: On behalf of our client, Kandi Technologies, Corp. Registration Statement on Form S-3 General Comment:]
[Confidential Treatment Requested By Mindray Medical International Limited In accordance with Rule 83, this letter hasso been clearly marked with the legendnfidential Treatment Requested by Mindray Medical International Limited and each page is marked for the record with the identifying numbers andde M-1 through M-14. Mindray responds to themment Letter follows:]
[[China Telecom Letter Head] July 26, 2012 Mr. Larry Spirgel, Assistant Director, Mail Stop 3720, Division of Corporation Finance, 100 F Street, N.E., Re: China Telecom Corporation Limited Annual Report on Form 20-F for the Fiscal Year ended December 31, 2011 (File No. 001-31517) Dear Mr. Spirgel: For your convenience, the Company has included the Staff comments in this response]
[[China Telecom Letter Head] July 26, 2012 Mr. Larry Spirgel, Assistant Director, Mail Stop 3720, Division of Corporation Finance, 100 F Street, N.E., Re: China Telecom Corporation Limited Annual Report on Form 20-F for the Fiscal Year ended December 31, 2011 (File No. 001-31517) Dear Mr. Spirgel: For your convenience, the Company has included the Staff comments in this response]
[July 25, 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]
[July 25, 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]
[CHINA INFORMATION TECHNOLOGY, INC. st July 24, 2012 By EDGAR Transmission Mark P. Shuman Re: China Information Technology, Inc. Registration Statement on Form F-4 Filed June 21, 2012 File No. 333-182247 Dear Mr. Shuman: We acknowledge and agree that: Very truly yours, CHINA INFORMATION TECHNOLOGY, INC. 2 CORRESP 1 filename1.htm]
[[Letterhead of Perfect World Co., Ltd.] July 24, 2012 VIA EDGAR AND FACSIMILE Barbara Jacobs, Assistant Director Edwin Kim, Staff Attorney Stephen Krikorian, Accounting Branch Chief Ryan Rohn, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Perfect World Co., Ltd. (the Company) Form 20-F for the Fiscal Year ended December 31, 2011 (the 2011 20-F) Filed May]
[[Letterhead of Perfect World Co., Ltd.] July 24, 2012 VIA EDGAR AND FACSIMILE Barbara Jacobs, Assistant Director Edwin Kim, Staff Attorney Stephen Krikorian, Accounting Branch Chief Ryan Rohn, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Perfect World Co., Ltd. (the Company) Form 20-F for the Fiscal Year ended December 31, 2011 (the 2011 20-F) Filed May]
[No.5 Nanhuan Road, Tiexi District Siping, Jilin Province 136000 People's Republic of China THT Heat Transfer Technology, Inc. July 24, 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]
