[July 21, 2020 VIA EDGAR Lyn Shenk Patrick Kuhn Division of Corporation Finance Office of Trade & Services 100 F Street, N.E. Re: Trip.com Group Limited (the Company) 20-F Form No. 001-33853) Filed on April 9, 2020 (File Response Letter Dated June 29, 2020 Dear Ms. Shenk and Mr. Kuhn: Staff 20-F 20]
[July 21, 2020 VIA EDGAR Lyn Shenk Patrick Kuhn Division of Corporation Finance Office of Trade & Services 100 F Street, N.E. Re: Trip.com Group Limited (the Company) 20-F Form No. 001-33853) Filed on April 9, 2020 (File Response Letter Dated June 29, 2020 Dear Ms. Shenk and Mr. Kuhn: Staff 20-F 20]
[June 29, 2020 VIA EDGAR Lyn Shenk Patrick Kuhn Jennifer Lopez-Molina Scott Anderegg Division of Corporation Finance Office of Trade & Services 100 F Street, N.E. Re: Trip.com Group Limited (the Company) 20-F Form No. 001-33853) Filed on April 9, 2020 (File 6-K Form 29, 2020 (File No. 001-33853) De]
[June 29, 2020 VIA EDGAR Lyn Shenk Patrick Kuhn Jennifer Lopez-Molina Scott Anderegg Division of Corporation Finance Office of Trade & Services 100 F Street, N.E. Re: Trip.com Group Limited (the Company) 20-F Form No. 001-33853) Filed on April 9, 2020 (File 6-K Form 29, 2020 (File No. 001-33853) De]
[China Ceramics Co., Ltd. c/o Jinjiang Hengda Ceramics Co., Ltd. Junbing Industrial Zone, Anhai Jinjiang City, Fujian Province People’s Republic of China June 11, 2020 Division of Corporation Finance Office of Manufacturing 100 F Street, NE Attn: Thomas Jones, Esq. Re: Request for Acceleration China ]
[China Ceramics Co., Ltd. c/o Jinjiang Hengda Ceramics Co., Ltd. Junbing Industrial Zone, Anhai Jinjiang City, Fujian Province People’s Republic of China June 11, 2020 Division of Corporation Finance Office of Manufacturing 100 F Street, NE Attn: Thomas Jones, Esq. Re: Request for Acceleration China ]
[LIANLUO SMART LIMITED Room 611, 6th Floor, BeiKong Technology Building No. 10 Baifuquan Road, Changping District Beijing 102200, People’s Republic of China June 4, 2020 Via EDGAR Division of Corporation Finance 100 F. Street, N.E. Attn: Abby Adams Re: Lianluo Smart Limited File No. 333-237358 Dear M]
[LIANLUO SMART LIMITED Room 611, 6th Floor, BeiKong Technology Building No. 10 Baifuquan Road, Changping District Beijing 102200, People’s Republic of China June 4, 2020 Via EDGAR Division of Corporation Finance 100 F. Street, N.E. Attn: Abby Adams Re: Lianluo Smart Limited File No. 333-237358 Dear M]
[Origin Agritech Limited No. 21 Sheng Ming Yuan Road Changping District, Beijing China 102206 (011-86-10-5890-7566) May 6, 2020 100 F. Street, N.E. Re: Origin Agritech Limited Registration Statement on Form F-1 File No. 333-237712 Ladies and Gentlemen: Very truly yours, Origin Agritech Limited Gengch]
[Origin Agritech Limited No. 21 Sheng Ming Yuan Road Changping District, Beijing China 102206 (011-86-10-5890-7566) May 6, 2020 100 F. Street, N.E. Re: Origin Agritech Limited Registration Statement on Form F-1 File No. 333-237712 Ladies and Gentlemen: Very truly yours, Origin Agritech Limited Gengch]
