[OSSEN INNOVATION CO. LTD. VIA EDGAR September 22, 2015 Division of Investment Management 100 F Street, N.E. Attn: Terence O’Brien RE: Ossen Innovations Co., Ltd. Form 20-F Filed April 28, 2015 File No. 1-34999 Dear Mr. O/Brien: Company SEC Comment Letter Staff Commission Form 20-F On behalf of Ossen Innovations Co., Ltd. (the “ Amendment No. 1 Disclosure changes made]
[OSSEN INNOVATION CO. LTD. VIA EDGAR September 22, 2015 Division of Investment Management 100 F Street, N.E. Attn: Terence O’Brien RE: Ossen Innovations Co., Ltd. Form 20-F Filed April 28, 2015 File No. 1-34999 Dear Mr. O/Brien: Company SEC Comment Letter Staff Commission Form 20-F On behalf of Ossen Innovations Co., Ltd. (the “ Amendment No. 1 Disclosure changes made]
[September 22, 2015 Re: Outline of the Dissemination Procedures in the Republic of China in relation to the tender offer by Advanced Semiconductor Engineering, Inc. for common shares of Siliconware Precision Industries Co., Ltd. in the Republic of China Ms. Michele Anderson, Associate Director Ms. Christina Chalk, Esq. Mr. David L. Orlic, Esq. Office of Mergers and Acquisitions Division of]
[September 22, 2015 Re: Outline of the Dissemination Procedures in the Republic of China in relation to the tender offer by Advanced Semiconductor Engineering, Inc. for common shares of Siliconware Precision Industries Co., Ltd. in the Republic of China Ms. Michele Anderson, Associate Director Ms. Christina Chalk, Esq. Mr. David L. Orlic, Esq. Office of Mergers and Acquisitions Division of]
[September 16, 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 We act for China Southern Airlines Company Limited (the “ The Company regrets that its response to the Inquiry Letter has been delayed. The Company]
[September 16, 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 We act for China Southern Airlines Company Limited (the “ The Company regrets that its response to the Inquiry Letter has been delayed. The Company]
[YY Inc. Building 3-08 Yangcheng Creative Industry Zone No. 309 Huangpu Avenue Middle Tianhe District, Guangzhou 510655 The People’s Republic of China September 15, 2015 VIA EDGAR Mark P. Shuman, Legal Branch Chief Mitchell Austin, Staff Attorney Office of Information Technologies and Services Division of Corporation Finance 100 F Street, N.E. Re: YY Inc. (the “Company”) Form 20-F for Fiscal]
[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 15, 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.]
[September 15, 2015 H. Roger Schwall Division of Corporate Finance 100 F Street, NE Re: PetroChina Company Limited Form 20-F for Fiscal Year Ended December 31, 2014 Filed April 29, 2015 File No. 001-15006 Dear Mr. Schwall, Set forth below are the Companys responses to the comments contained in the letter dated August 4, 2015 from the staff of the]
[September 15, 2015 H. Roger Schwall Division of Corporate Finance 100 F Street, NE Re: PetroChina Company Limited Form 20-F for Fiscal Year Ended December 31, 2014 Filed April 29, 2015 File No. 001-15006 Dear Mr. Schwall, Set forth below are the Companys responses to the comments contained in the letter dated August 4, 2015 from the staff of the]
