[China Pharmas, Second Floor, No. 17, Jinpan Road Haikou, Hainan Province, China 570216 December 29, 2011 VIA EDGAR Ms. Tabatha Akins Staff Accountant Division ofrporation Finance 100 F Street, NE Re: China Pharmas, Form 10-K for the fiscal year ended December 31, 2010 Filed March 3, 2011 and Amended March 17, 2011]
[December 27, 2011 VIA EMAIL AND ELECTRONIC TRANSMISSION Mr. Jim B. Rosenberg Senior Assistant Chief Accountant Division of Corporation Finance Re: WuXi PharmaTech (Cayman) Inc. Form 20-F filed on April 27, 2011 (File No. 001-33623) Dear Mr. Rosenberg, Item 5. Operating and Financial Review and Prospects Results of Operations, page 48 1. The Company respectfully advises the Staff that]
[December 27, 2011 VIA EMAIL AND ELECTRONIC TRANSMISSION Mr. Jim B. Rosenberg Senior Assistant Chief Accountant Division of Corporation Finance Re: WuXi PharmaTech (Cayman) Inc. Form 20-F filed on April 27, 2011 (File No. 001-33623) Dear Mr. Rosenberg, Item 5. Operating and Financial Review and Prospects Results of Operations, page 48 1. The Company respectfully advises the Staff that]
[235 Chengnan Road, Wuxi High & New Technology Industrial Development Zone, Jiangsu Province, China 214028 Tel: 86-510-85360401 Fax: 86-510-85360636 December 27, 2011 VIA EDGAR Cecilia Blye, Chief Office of Global Security Risk Division of Corporation Finance 100 F Street, N.E. Re: WSP Holdings Limited Form 20-F for the Fiscal Year Ended December 31, 2010 Filed on September 14, 2011 File]
[235 Chengnan Road, Wuxi High & New Technology Industrial Development Zone, Jiangsu Province, China 214028 Tel: 86-510-85360401 Fax: 86-510-85360636 December 27, 2011 VIA EDGAR Cecilia Blye, Chief Office of Global Security Risk Division of Corporation Finance 100 F Street, N.E. Re: WSP Holdings Limited Form 20-F for the Fiscal Year Ended December 31, 2010 Filed on September 14, 2011 File]
[AIDU NC B Baidu Campus No. 10 Shangdi 10th Street Haidian District, Beijing 100085 The Peoples Republic of China December 22, 2011 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]
[AIDU NC B Baidu Campus No. 10 Shangdi 10th Street Haidian District, Beijing 100085 The Peoples Republic of China December 22, 2011 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]
[[Letterhead of Perfect World Co., Ltd.] December 20, 2011 VIA EDGAR AND FACSIMILE Stephen Krikorian, Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: Perfect World Co., Ltd. (the Company) Form 20-F for Fiscal Year Ended December 31, 2010 (2010 20-F) Filed May 9, 2011 File No. 001-33587 Dear Mr. Krikorian: If you have any additional questions]
[[Letterhead of Perfect World Co., Ltd.] December 20, 2011 VIA EDGAR AND FACSIMILE Stephen Krikorian, Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: Perfect World Co., Ltd. (the Company) Form 20-F for Fiscal Year Ended December 31, 2010 (2010 20-F) Filed May 9, 2011 File No. 001-33587 Dear Mr. Krikorian: If you have any additional questions]
[12TH FLOOR EAST TOWER | TWIN TOWERS | B-12 JIANGUOMENWAI DAJIE | BEIJING | 100022 WWW.SHEARMAN.COM | T +86.10.5922.8000 | F +86.10.6563.6000 RESIDENT PARTNERS Via Facsimile December 15 , 201 1 Ms. Kathleen Collins, Accounting Branch Chief Ms. Megan Akst Division of Corporation Finance 100 F Street, NE Re: SINA Corporation Form 20-F for the fiscal year ended December 31,]
