[Youku Inc. July 17, 2012 VIA EDGAR AND EMAIL Larry Spirgel, Assistant Director Celeste M. Murphy, Legal Branch Chief Jessica Plowgian, Attorney-Advisor Division of Corporation Finance 100 F Street, N.E. Re: Youku Inc. Registration Statement on Form F-4 (File No. 333-180913) Dear Mr. Spirgel, Ms. Murphy and Ms. Plowgian: If there is any change in the acceleration request set forth]
[China Life Insurance Company Limited July 17, 2012 Mr. Jim B. Rosenberg Senior Assistant Chief Accountant Division of Corporation Finance 100 F Street, NE China Life Insurance Company Limited Form 20-F for the Fiscal Year Ended December 31, 2011 Dear Mr. Rosenberg: the Company is responsible for the adequacy and accuracy of the disclosure in the filing; staff]
[China Life Insurance Company Limited July 17, 2012 Mr. Jim B. Rosenberg Senior Assistant Chief Accountant Division of Corporation Finance 100 F Street, NE China Life Insurance Company Limited Form 20-F for the Fiscal Year Ended December 31, 2011 Dear Mr. Rosenberg: the Company is responsible for the adequacy and accuracy of the disclosure in the filing; staff]
[SKADDEN, ARPS, SLATE, MEAGHER & FLOM PARTNERS AFFILIATE OFFICES CHRISTOPHER W. BETTS ¨ * ¨ ¨ * * ¨ (ALSO ADMITTED IN ENGLAND & WALES) * (ALSO ADMITTED IN NEW YORK) REGISTERED FOREIGN LAWYERS JOHN ADEBIYI (ENGLAND & WALES) Z. JULIE GAO (CALIFORNIA) GREGORY G.H. MIAO (NEW YORK) ALAN G. SCHIFFMAN (NEW YORK) ED SHEREMETA (NEW YORK) 世達國際律師事務所 42/F, EDINBURGH]
[SKADDEN, ARPS, SLATE, MEAGHER & FLOM PARTNERS AFFILIATE OFFICES CHRISTOPHER W. BETTS ¨ * ¨ ¨ * * ¨ (ALSO ADMITTED IN ENGLAND & WALES) * (ALSO ADMITTED IN NEW YORK) REGISTERED FOREIGN LAWYERS JOHN ADEBIYI (ENGLAND & WALES) Z. JULIE GAO (CALIFORNIA) GREGORY G.H. MIAO (NEW YORK) ALAN G. SCHIFFMAN (NEW YORK) ED SHEREMETA (NEW YORK) 世達國際律師事務所 42/F, EDINBURGH]
[July 13, 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]
[July 13, 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]
[HOME INNS & HOTELS MANAGEMENT INC. No. 124 Caobao Road Xuhui District Shanghai 200235 Peoples Republic of China July 13, 2012 VIA EDGAR Kevin Woody, Accounting Branch Chief Mark Rakip, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Home Inns & Hotel Management Inc. (the Company) Form 20-F for fiscal year ended December 31, 2011 Filed April]
[HOME INNS& HOTELS MANAGEMENT No.124obao Road STYLE="font-family:Times New Roman" SIZE="2">Xuhui District Shanghai 200235 Peoples Republic of China July13, 2012 VIA EDGAR Kevin Woody, Accounting Branch Chief STYLE="font-family:Times New Roman" SIZE="2">Mark Rakip, Staff Accountant Division ofrporation Finance 100 F Street, N.E. Re: Home Inns & Hotel Management (thempany)]
[July13, 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:]
