[SKADDEN, ARPS, SLATE, MEAGHER & FLOM 世達國際律師事務所 AFFILIATE OFFICES 42/F, EDINBURGH TOWER, THE LANDMARK PARTNERS 15 QUEENS ROAD CENTRAL, HONG KONG BOSTON EDWARD H.P. LAM ¨ * CHICAGO G.S. PAUL MITCHARD QC ¨ TEL: (852) 3740-4700 HOUSTON CLIVE W. ROUGH ¨ FAX: (852) 3740-4727 LOS ANGELES JONATHAN B. STONE * www.skadden.com NEW YORK ALEC P. TRACY * PALO ALTO WILMINGTON]
[January 13, 2012 Mr. Andrew D. 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 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, we have reproduced the]
[January 13, 2012 Mr. Andrew D. 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 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, we have reproduced the]
[AIDU NC B Baidu Campus No. 10 Shangdi 10th Street Haidian District, Beijing 100085 The Peoples Republic of China January 10, 2012 VIA EDGAR Kathleen Collins Melissa Kindelan Division of Corporation Finance 100 F Street, N.E. Re: Baidu, Inc. (the Company) Form 20-F and Form 20-F/A for Fiscal Year Ended December 31, 2010 (2010 20-F) Filed March 29, 2011 and]
[AIDU NC B Baidu Campus No. 10 Shangdi 10th Street Haidian District, Beijing 100085 The Peoples Republic of China January 10, 2012 VIA EDGAR Kathleen Collins Melissa Kindelan Division of Corporation Finance 100 F Street, N.E. Re: Baidu, Inc. (the Company) Form 20-F and Form 20-F/A for Fiscal Year Ended December 31, 2010 (2010 20-F) Filed March 29, 2011 and]
[ChinaNet Online Holdings, Inc. No.3 Min Zhuang Road, Building 6, Yu Quan Hui Gu Tuspark, Haidian District, Beijing, PRC January 9, 2012 VIA EDGAR Peggy Kim Special Counsel Office of Mergers & Acquisitions 100 F Street, N.E. Re: ChinaNet Online Holdings, Inc. Amendment No. 1 to Schedule TO filed December 7, 2011 Schedule TO filed December 1, 2011 File No.]
[ChinaNet Online Holdings, Inc. No.3 Min Zhuang Road, Building 6, Yu Quan Hui Gu Tuspark, Haidian District, Beijing, PRC January 9, 2012 VIA EDGAR Peggy Kim Special Counsel Office of Mergers & Acquisitions 100 F Street, N.E. Re: ChinaNet Online Holdings, Inc. Amendment No. 1 to Schedule TO filed December 7, 2011 Schedule TO filed December 1, 2011 File No.]
[ChinaNet Onlines, No.3 Min Zhuang Road, Building 6, Yu Quan Hui Gu Tuspark, Haidian District, Beijing, January 9, 2012 VIA EDGAR Peggy Kimecialunsel Office of Mergers & Acquisitions 100 F Street, N.E. Re: ChinaNet Onlines, Amendment No. 1 tohedule TO filed December 7, 2011]
[ChinaNet Onlines, No.3 Min Zhuang Road, Building 6, Yu Quan Hui Gu Tuspark, Haidian District, Beijing, January 9, 2012 VIA EDGAR Peggy Kimecialunsel Office of Mergers & Acquisitions 100 F Street, N.E. Re: ChinaNet Onlines, Amendment No. 1 tohedule TO filed December 7, 2011]
[January 5, 2012 VIA EDGAR AND FACSIMILE Larry Spirgel, Assistant Director Paul Fischer, Attorney Advisor Robert S. Littlepage, Accountant Branch Chief Joseph Cascarano, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Youku Inc. (the Company) Form 20-F for Fiscal Year Ended December 31, 2010 (2010 20-F) Filed June 10, 2011 (File No. 001-34977) Dear Messrs. Spirgel, Fischer,]
