[AIDU NC B Baidu Campus No. 10 Shangdi 10th Street Haidian District, Beijing 100085 The Peoples Republic of China October 21, 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 October 21, 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]
[October 20, 2011 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, 2009 Filed June 25, 2010 Form 20-F for Fiscal Year Ended December 31, 2010 Filed May 10, 2011 Response Letter Dated August 24, 2011 File No. 1-15006 Dear Mr.]
[October 20, 2011 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, 2009 Filed June 25, 2010 Form 20-F for Fiscal Year Ended December 31, 2010 Filed May 10, 2011 Response Letter Dated August 24, 2011 File No. 1-15006 Dear Mr.]
[October 18, 2011 Via EDGAR and by E-Mail Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. RE: China Digital TV Holding Co., Ltd. Form 20-F for the fiscal year ended December 31, 2010 Filed on May 12, 2011 File No. 001-33692 Dear Mr. Krikorian: Staff Commission SEC Company 2010 Form 20-F This is in response to the]
[October 18, 2011 Via EDGAR and by E-Mail Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. RE: China Digital TV Holding Co., Ltd. Form 20-F for the fiscal year ended December 31, 2010 Filed on May 12, 2011 File No. 001-33692 Dear Mr. Krikorian: Staff Commission SEC Company 2010 Form 20-F This is in response to the]
[October 14, 2011 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Stephen G. Kirkorian, Accounting Branch Chief Re: Changyou.com Limited Form 20-F for the Fiscal Year Ended December 31, 2010 Filed on February 28, 2011 Form 6-K filed on February 1, 2011 File No. 001-34271 Dear Mr. Kirkorian: Changyous responses to the Second Comment Letter are set]
[October 14, 2011 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Stephen G. Kirkorian, Accounting Branch Chief Re: Changyou.com Limited Form 20-F for the Fiscal Year Ended December 31, 2010 Filed on February 28, 2011 Form 6-K filed on February 1, 2011 File No. 001-34271 Dear Mr. Kirkorian: Changyous responses to the Second Comment Letter are set]
[October14, 2011 VIA EDGAR STYLE="font-family:Times New Roman" SIZE="2"> Division ofrporation Finance 100 F Street, N.E. Attn: Stephen G. Kirkorian, Accounting Branch Chief Re: Changyou.com Limited Form 20-F for the Fiscal Year Ended December31, 2010 Filed on February28, 2011 Form 6-K filed on February1, 2011 STYLE="font-family:Times New Roman" SIZE="2">File No.001-34271 Dear Mr.Kirkorian:]
[CHINA SUNERGY CO., LTD October 14, 2011 VIA EDGAR Mr. Martin James, Senior Assistant Chief Accountant Ms. Kate Tillan, Assistant Chief Accountant Ms. Leigh Ann Schultz Ms. Aslynn Hogue, Staff Attorney Mr. Geoffrey Kruczek, Staff Attorney Division of Corporation Finance 100 F Street, N.E. Re: China Sunergy Co., Ltd. Form 20-F for the fiscal year ended December 31, 2010 Filed]
