[CHINA FINANCE ONLINE CO. LIMITED 9th Floor of Tower C, Corporate Square NO.35 Financial Street, Xicheng District Beijing 100033, China January 13, 2012 VIA EDGAR AND FACSIMILE Mr. Patrick Gilmore Accounting Branch Chief 100 F Street, N.E. RE China Finance Online Co. Limited Form 20-F for the Fiscal Year Ended December 31, 2010 Filed May 31, 2011 File No. 000-50975]
[January 13, 2012 VIA EDGAR AND FACSIMILE Larry Spirgel Paul Fischer Robert S. Littlepage Joseph Cascarano 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, Fisher, Littlepage and Cascarano: Form 20-F for]
[January 13, 2012 VIA EDGAR AND FACSIMILE Larry Spirgel Paul Fischer Robert S. Littlepage Joseph Cascarano 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, Fisher, Littlepage and Cascarano: Form 20-F for]
[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 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 File No. 1-33176 Dear Mr. Hartz: Company Response Letter Staff Letter Annual Report Fuwei Films]
