[12TH FLOOR EAST TOWER | TWIN TOWERS | B-12 JIANGUOMENWAI DAJIE | BEIJING | 100022 WWW.SHEARMAN.COM | T +86.10.5922.8000 | F +86.10.6563.6000 RESIDENT PARTNERS April 3, 2012 VIA EDGAR Ms. Kathleen Collins, Accounting Branch Chief Ms. Megan Akst Division of Corporation Finance 100 F Street, NE Re: SINA Corporation Form 20-F for the Fiscal Year ended December 31, 2010 Filed]
[12TH FLOOR EAST TOWER | TWIN TOWERS | B-12 JIANGUOMENWAI DAJIE | BEIJING | 100022 WWW.SHEARMAN.COM | T +86.10.5922.8000 | F +86.10.6563.6000 RESIDENT PARTNERS April 3, 2012 VIA EDGAR Ms. Kathleen Collins, Accounting Branch Chief Ms. Megan Akst Division of Corporation Finance 100 F Street, NE Re: SINA Corporation Form 20-F for the Fiscal Year ended December 31, 2010 Filed]
[April 2, 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: FY2011 20-F FY2012 20-F Form 20-F for the fiscal year ended December 31, 2009 General D. Risk Factors, page]
[April 2, 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: FY2011 20-F FY2012 20-F Form 20-F for the fiscal year ended December 31, 2009 General D. Risk Factors, page]
[American Lorain Corporation Beihuan Road Junan County Shandong, China 276600 March 22, 2012 Re: American Lorain Corporation Form 10-K for Fiscal Year Ended December 31, 2010 Filed March 31, 2011 Response Letter Dated February 6, 2012 File No. 1-34449 Dear Mr. Skinner: On behalf of American Lorain Corporation (we or the Company), we respond as follows to the Staffs comment]
[American Lorain Corporation Beihuan Road Junan County Shandong, China 276600 March 22, 2012 Re: American Lorain Corporation Form 10-K for Fiscal Year Ended December 31, 2010 Filed March 31, 2011 Response Letter Dated February 6, 2012 File No. 1-34449 Dear Mr. Skinner: On behalf of American Lorain Corporation (we or the Company), we respond as follows to the Staffs comment]
[March 21, 2012 John Hartz Senior Assistant Chief Accountant 100 F Street, N.E. RE: Fuwei Films (Holdings) Co., Ltd. Form 20-F for the Year Ended December 31, 2010 Filed March 25, 2011 Form 20-F/A for the Year Ended December 31, 2010 Filed December 2, 2011 Response dated February 7, 2012 File No. 1-33176 Dear Mr. Hartz: Company Response Letter Staff]
[March 21, 2012 John Hartz Senior Assistant Chief Accountant 100 F Street, N.E. RE: Fuwei Films (Holdings) Co., Ltd. Form 20-F for the Year Ended December 31, 2010 Filed March 25, 2011 Form 20-F/A for the Year Ended December 31, 2010 Filed December 2, 2011 Response dated February 7, 2012 File No. 1-33176 Dear Mr. Hartz: Company Response Letter Staff]
[March 21, 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 March 9, 2012 concerning the above referenced Form]
[March 21, 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 March 9, 2012 concerning the above referenced Form]
