[SKADDEN, ARPS, SLATE, MEAGHER & FLOM PARTNERS CHRISTOPHER W. BETTS EDWARD H.P. LAM ¨ * G.S. PAUL MITCHARD QC ¨ CLIVE W. ROUGH ¨ JONATHAN B. STONE * ALEC P. TRACY * 世達國際律師事務所 42/F, EDINBURGH TOWER, THE LANDMARK 15 QUEENS ROAD CENTRAL, HONG KONG TEL: (852) 3740-4700 FAX: (852) 3740-4727 www.skadden.com AFFILIATE OFFICES BOSTON CHICAGO HOUSTON LOS ANGELES NEW YORK]
[Goulston & Storrs, A Professional Corporation CONFIDENTIAL TREATMENT HAS BEEN REQUESTED AS TO INFORMATION INDICATED ON PAGE 10 OF THIS LETTER May 25, 2012 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Stephen G. Krikorian, Accounting Branch Chief Re: Sohu.com Inc. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed on February 28, 2012 File] [May 25, 2012 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Stephen G. Krikorian, Accounting Branch Chief Re: Sohu.com Inc. Form 10-K for the Fiscal Year Ended December 31, 2011 File No. 000-30961 Dear Mr. Krikorian: Sohu is responsible for the adequacy and accuracy of the disclosures in the Form 10-K referenced in the Comment Letter;]
[May 24, 2012 H. Roger Schwall John Cannarella Mark C. Shannon Division of Corporate Finance 100 F Street, NE Re: PetroChina Company Limited SEC comment letter dated May 11, 2012 File No. 1-15006 Dear Mr. Schwall, Mr. Cannarella and Mr. Shannon: Due to some technical errors, we only received the letter from the Commission on May 23, 2012 and we]
[May 24, 2012 VIA EDGAR Division of Corporation Finance 100 F Street, NE Attn: Larry Spirgel Assistant Director Re: ATA Inc. Form 20-F for the fiscal year ended March 31, 2011 Filed June 15, 2011 File No. 001-33910 Ladies and Gentlemen: Staff FY2011 20-F FY2012 20-F The Company would like to advise the Staff that it intends to file the]
[May 24, 2012 H. Roger Schwall John Cannarella Mark C. Shannon Division of Corporate Finance 100 F Street, NE Re: PetroChina Company Limited SEC comment letter dated May 11, 2012 File No. 1-15006 Dear Mr. Schwall, Mr. Cannarella and Mr. Shannon: Due to some technical errors, we only received the letter from the Commission on May 23, 2012 and we]
[May 22, 2012 VIA EDGAR Division of Corporation Finance 100 F Street, NE Attn: Larry Spirgel, Assistant Director Reid Hooper, Attorney-Advisor Re: ATA Inc. Form 20-F for the fiscal year ended March 31, 2011; Filed June 15, 2011 File No. 1-33910 Dear Mr. Hooper: We have received the Staffs comment letter dated May 8, 2012 concerning the above referenced Form]
[May 22, 2012 VIA EDGAR Division of Corporation Finance 100 F Street, NE Attn: Larry Spirgel, Assistant Director Reid Hooper, Attorney-Advisor Re: ATA Inc. Form 20-F for the fiscal year ended March 31, 2011; Filed June 15, 2011 File No. 1-33910 Dear Mr. Hooper: We have received the Staffs comment letter dated May 8, 2012 concerning the above referenced Form]
[China Recycling Energy Corporation] [ May 16, 2012 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Mara L. Ransom, Assistant Director Lisa Kohl, Staff Attorney Re: China Recycling Energy Corporation Resale Form S-3/A (No.2) Registration Statement File No. 333-179628 Dear Ms. Kohl: If you have any further comments or require any further information or if any questions]
[China Recycling Energy Corporation] [ May 16, 2012 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Mara L. Ransom, Assistant Director Lisa Kohl, Staff Attorney Re: China Recycling Energy Corporation Resale Form S-3/A (No.2) Registration Statement File No. 333-179628 Dear Ms. Kohl: If you have any further comments or require any further information or if any questions]
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No. 6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China May 11, 2012 VIA EDGAR Larry Spirgel, Assistant Director Kate Beukenkamp, Attorney-Advisor Paul Fischer, Attorney-Advisor Ivette Leon, Assistant Chief Accountant Christine B. Adams, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: New Oriental Education & Technology]
