[September 29, 2015 VIA EDGAR Mr. Kevin Kuhar, Accounting Branch Chief Ms. Tara Harkins, Staff Accountant Mr. Jay Webb, Senior Accountant Division of Corporation Finance 100 F Street, NE Re: Vimicro International Corporation Form 20-F for the Fiscal Year Ended December 31, 2014 Filed April 30, 2015 File No. 001-34225 Dear Mr. Kuhar, Ms. Harkins and Mr. Webb: Staff Commission]
[September 19, 2015 Ms Cecelia Blye, Chief Office of Global Security Risk Division of Corporation Finance Re: China Southern Airlines Company Limited Filed April 30, 2015 File No. 1-14660 Dear Ms. Blye: Company Inquiry Letter Staff Commission Annual Report Form 20-F Our company, China Southern Airlines Company Limited, a company incorporated in the People’s Republic of China (the “ The]
[September 19, 2015 Ms Cecelia Blye, Chief Office of Global Security Risk Division of Corporation Finance Re: China Southern Airlines Company Limited Filed April 30, 2015 File No. 1-14660 Dear Ms. Blye: Company Inquiry Letter Staff Commission Annual Report Form 20-F Our company, China Southern Airlines Company Limited, a company incorporated in the People’s Republic of China (the “ The]
[September 29, 2015 VIA EDGAR Mr. Kevin Kuhar, Accounting Branch Chief Ms. Tara Harkins, Staff Accountant Mr. Jay Webb, Senior Accountant Division of Corporation Finance 100 F Street, NE Re: Vimicro International Corporation Form 20-F for the Fiscal Year Ended December 31, 2014 Filed April 30, 2015 File No. 001-34225 Dear Mr. Kuhar, Ms. Harkins and Mr. Webb: Staff Commission]
[Shanda Games Limited September 24, 2015 Via E-mail Christina Chalk Re: Shanda Games Amendment No. 3 to Schedule 13E-3 Filed August 27, 2015 SEC File No. 005-85045 Dear Ms. Chalk: Furthermore, on September 23, 2015, Parent, Merger Sub and the Company entered into an amended and restated Merger Agreement. The only material amendment to the Merger Agreement reflected in the]
[Shanda Games Limited September 24, 2015 Via E-mail Christina Chalk Re: Shanda Games Amendment No. 3 to Schedule 13E-3 Filed August 27, 2015 SEC File No. 005-85045 Dear Ms. Chalk: Furthermore, on September 23, 2015, Parent, Merger Sub and the Company entered into an amended and restated Merger Agreement. The only material amendment to the Merger Agreement reflected in the]
[September 24, 2015 Via EDGAR Mr. Carlos Pacho, Senior Assistant Chief Accountant, 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, 2014 (File No. 001-31517) Dear Mr. Pacho: For your convenience, the Company has included the Staff comments in this response]
[Schiff Hardin LLP 901 K Street N.W. Suite 700 T 202.778.6400 F 202.778.6460 schiffhardin.com Ralph V. De Martino 202.724.6848 rdemartino@schiffhardin.com September 23, 2015 VIA SEC EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Jay Ingram, Legal Branch Chief Asia Timmons-Pierce, Staff Attorney Re: China Ceramics Co., Ltd. Registration Statement on Form F-3 Filed August 21, 2015 File No.]
[Schiff Hardin LLP 901 K Street N.W. Suite 700 T 202.778.6400 F 202.778.6460 schiffhardin.com Ralph V. De Martino 202.724.6848 rdemartino@schiffhardin.com September 23, 2015 VIA SEC EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Jay Ingram, Legal Branch Chief Asia Timmons-Pierce, Staff Attorney Re: China Ceramics Co., Ltd. Registration Statement on Form F-3 Filed August 21, 2015 File No.]
[787 Seventh Avenue New York, NY 10019-6099 Tel: 212 728 8000 Fax: 212 728 8111 VIA EDGAR September 23, 2015 100 F Street, N.E. Attn: David L. Orlic, Special Counsel Office of Mergers and Acquisitions Re: WuXi PharmaTech (Cayman) Inc. Schedule 13E-3 By WuXi PharmaTech (Cayman) Inc., New WuXi Life Science Holdings Limited, New WuXi Life Science Limited, WuXi Merger]
