[February 6, 2012 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Mail Stop 3010 Attention: Kevin Woody, Branch Chief Howard Efron, Senior Staff Accountant Re: China Lodging Group, Limited Form 20-F for the year ended December 31, 2010 filed on April 7, 2011 (File No. 1-34656) Dear Mr. Woody and Mr. Efron, Company Staff Comment Letter On]
[American Lorain Corporation February 6, 2012 Re: American Lorain Corporation Form 10-K for Fiscal Year Ended December 31, 2010 Dear Mr. Skinner: On behalf of American Lorain Corporation (we or the Company), we respond as follows to the Staffs comment letter dated December 21, 2011 relating to the above-captioned annual report on Form 10-K. Please note that for the Staffs]
[American Lorain Corporation February 6, 2012 Re: American Lorain Corporation Form 10-K for Fiscal Year Ended December 31, 2010 Dear Mr. Skinner: On behalf of American Lorain Corporation (we or the Company), we respond as follows to the Staffs comment letter dated December 21, 2011 relating to the above-captioned annual report on Form 10-K. Please note that for the Staffs]
[February6, 2012 VIA EDGAR STYLE="font-family:Times New Roman" SIZE="2"> Division ofrporation Finance 100 F Street, N.E. Mail Stop 3010 Attention: Kevin Woody, Branch Chief Howard Efron, Senior Staff Accountant Re: China Lodging, Limited Form 20-F for the year ended December31, 2010 filed on April7, 2011 (File No.1-34656) Dear Mr.Woody and Mr.Efron,]
[February6, 2012 VIA EDGAR STYLE="font-family:Times New Roman" SIZE="2"> Division ofrporation Finance 100 F Street, N.E. Mail Stop 3010 Attention: Kevin Woody, Branch Chief Howard Efron, Senior Staff Accountant Re: China Lodging, Limited Form 20-F for the year ended December31, 2010 filed on April7, 2011 (File No.1-34656) Dear Mr.Woody and Mr.Efron,]
[February 6, 2012 Mr. Andrew Mew Accounting Branch Chief Division of Corporation Finance Re: Acorn International, Inc. Form 20-F for the Fiscal Year Ended December 31, 2010 Filed April 27, 2011 Response dated January 13, 2012 File No. 1-33429 Dear Mr. Mew: Acorn Company Comment Letter Form 20-F Commission On behalf of Acorn International, Inc. ( Staff For your convenience,]
[February 1, 2012 H. Roger Schwall John Cannarella Mark C. Shannon Division of Corporate Finance 100 F Street, NE Re: PetroChina Company Limited Form 20-F for Fiscal Year Ended December 31, 2010 Filed May 10, 2011 Response Letter Dated November 10, 2011 File No. 1-15006 Dear Mr. Schwall, Mr. Cannarella and Mr. Shannon: We are in the process of collecting]
[February 1, 2012 H. Roger Schwall John Cannarella Mark C. Shannon Division of Corporate Finance 100 F Street, NE Re: PetroChina Company Limited Form 20-F for Fiscal Year Ended December 31, 2010 Filed May 10, 2011 Response Letter Dated November 10, 2011 File No. 1-15006 Dear Mr. Schwall, Mr. Cannarella and Mr. Shannon: We are in the process of collecting]
[SearchMedia Holdings Limited Floor 13, Central Modern Building 468 Xinhui Road Shanghai, China 200060 January 26, 2012 VIA EDGAR Larry Spirgel Assistant Director Division of Corporation Finance 100 F Street, NE Re: SearchMedia Holdings Limited (the Company or SearchMedia) Form 20-F for the fiscal year ended December 31, 2010 Filed June 30, 2011 File No. 333-158336 Dear Mr. Spirgel: We]
[SearchMedia Holdings Limited Floor 13, Central Modern Building 468 Xinhui Road Shanghai, China 200060 January 26, 2012 VIA EDGAR Larry Spirgel Assistant Director Division of Corporation Finance 100 F Street, NE Re: SearchMedia Holdings Limited (the Company or SearchMedia) Form 20-F for the fiscal year ended December 31, 2010 Filed June 30, 2011 File No. 333-158336 Dear Mr. Spirgel: We]
