[[Letterhead of Perfect World Co., Ltd.] April 12, 2012 VIA EDGAR AND FACSIMILE 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, 2010 (the 2010 20-F) Filed May 9, 2011 (File No. 001-33587) Dear Mr. Krikorian]
[[Letterhead of Perfect World Co., Ltd.] April 12, 2012 VIA EDGAR AND FACSIMILE 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, 2010 (the 2010 20-F) Filed May 9, 2011 (File No. 001-33587) Dear Mr. Krikorian]
[Albany Atlanta Brussels Denver Los Angeles www.mckennalong.com New York Philadelphia San Diego San Francisco THOMAS WARDELL (404) 527-4990 EMAIL ADDRESS twardell@mckennalong.com April 11, 2012 Via EDGAR Division of Corporation Finance Attn: Lisa Kohl Re: China Recycling Energy Corporation Filed February 22, 2012 Dear Ms. Kohl: Registration Statement on Form S-3 General Comment: . We note your Item 2.01 Form 8-K]
[[DECHERT, LLP LETTERHEAD] April 5, 2012 VIA EDGAR Mr. Edward Bartz Division of Investment Management Office of Filings and Information Services Branch of Registrations and Examinations Mail Stop 0-25 100 F Street, NE Re: JF China Region Fund, Inc. (the Fund) Preliminary Proxy Statement on Schedule 14A Dear Mr. Bartz: This letter responds to comments you provided via telephone on]
[[DECHERT, LLP LETTERHEAD] April 5, 2012 VIA EDGAR Mr. Edward Bartz Division of Investment Management Office of Filings and Information Services Branch of Registrations and Examinations Mail Stop 0-25 100 F Street, NE Re: JF China Region Fund, Inc. (the Fund) Preliminary Proxy Statement on Schedule 14A Dear Mr. Bartz: This letter responds to comments you provided via telephone on]
[[DECHERT, LETTERHEAD] April 5, 2012 VIA EDGAR Mr. Edward Bartz Division of Investment Management Office of Filings and Information Services Branch of Registrations and Examinations Mail Stop 0-25 100 F Street, NE Re: JF China Region Fund, (the Fund) Preliminary Proxy Statement onhedule 14A Dear Mr. Bartz: This letter responds tomments you provided via telephone]
[[DECHERT, LETTERHEAD] April 5, 2012 VIA EDGAR Mr. Edward Bartz Division of Investment Management Office of Filings and Information Services Branch of Registrations and Examinations Mail Stop 0-25 100 F Street, NE Re: JF China Region Fund, (the Fund) Preliminary Proxy Statement onhedule 14A Dear Mr. Bartz: This letter responds tomments you provided via telephone]
[April 5, 2012 Via E-mail EDGAR 100 F Street, N.E. Re: General Steel Holdings, Inc. Form 10-K for the Fiscal Year Ended December 31, 2010 Filed March 16, 2011 Form 10-Q for the Fiscal Quarter Ended March 31, 2011 Filed May 10, 2011 File No. 1-33717 Ladies and Gentlemen: This letter from General Steel Holdings, Inc. (hereinafter “we” or the]
[April 5, 2012 Via E-mail EDGAR 100 F Street, N.E. Re: General Steel Holdings, Inc. Form 10-K for the Fiscal Year Ended December 31, 2010 Filed March 16, 2011 Form 10-Q for the Fiscal Quarter Ended March 31, 2011 Filed May 10, 2011 File No. 1-33717 Ladies and Gentlemen: This letter from General Steel Holdings, Inc. (hereinafter “we” or the]
[April 5, 2012mment Pleased a pro forma fee table, which willlude the estimated interest expense of borrowing 20% of netsets. Response The future impact of interest expense on the Funds fees is unclear, but it is not the subject of this proxy statement. The Fund sought shareholder approval for borrowing last year. This proposal relates]
