[Home Inns & Hotels Management Inc. June 22, 2011 VIA EDGAR AND E-MAIL Tom Kluck, Legal Branch Chief Re: Home Inns & Hotels Management Inc. (the Company) Dear Mr. Kluck, Mr. Turk and Ms. Gowetski: Form 20-F for the Fiscal Year Ended December 31, 2010 Information on the Company, page 22 1. In future filings, please revise your MD&A to]
[Home Inns & Hotels Management Inc. June 22, 2011 VIA EDGAR AND E-MAIL Tom Kluck, Legal Branch Chief Re: Home Inns & Hotels Management Inc. (the Company) Dear Mr. Kluck, Mr. Turk and Ms. Gowetski: Form 20-F for the Fiscal Year Ended December 31, 2010 Information on the Company, page 22 1. In future filings, please revise your MD&A to]
[June 22, 2011 Ms. Lyn Shenk, Branch Chief Division of Corporate Finance 100 F Street N.E. Re: Seaspan Corporation Form 20-F for Fiscal Year Ended December 31, 2010 Filed March 30, 2011 File No. 001-32591 Dear Ms. Shenk: We have reviewed your letter to us of June 8, 2011 setting forth staff comments on the Seaspan Corporation (Seaspan or the]
[June 22, 2011 Ms. Lyn Shenk, Branch Chief Division of Corporate Finance 100 F Street N.E. Re: Seaspan Corporation Form 20-F for Fiscal Year Ended December 31, 2010 Filed March 30, 2011 File No. 001-32591 Dear Ms. Shenk: We have reviewed your letter to us of June 8, 2011 setting forth staff comments on the Seaspan Corporation (Seaspan or the]
[Home Inns & Hotels Management June22, 2011 VIA EDGAR AND E-MAIL Tom Kluck, Legal Branch Chief Re: Home Inns & Hotels Management (thempany) Dear Mr.Kluck, Mr.Turk and Ms.Gowetski: Form20-F for the Fiscal Year Ended December31, 2010 Information on thempany, page 22 1. In future filings, please revise your MD&A to describe the seasonality of your]
[June 21, 2011 VIA EDGAR Mellissa Campbell Duru Special Counsel Office of Mergers & Acquisitions Division of Corporation Finance 100 F Street, N.E. Re: Acorn International, Inc. Schedule 14D-9 Filed June 17, 2011 File No. 05-83555 Dear Ms. Duru: * * * In addition, concurrently with the submission of this letter, the Company has filed via EDGAR an amendment to]
[June 21, 2011 VIA EDGAR Mellissa Campbell Duru Special Counsel Office of Mergers & Acquisitions Division of Corporation Finance 100 F Street, N.E. Re: Acorn International, Inc. Schedule 14D-9 Filed June 17, 2011 File No. 05-83555 Dear Ms. Duru: * * * In addition, concurrently with the submission of this letter, the Company has filed via EDGAR an amendment to]
[June 21, 2011 H. Roger Schwall 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 October 28, 2010 Response Letter Dated April 28, 2011 File No. 1-15006 Dear Mr. Schwall, Mr. Cannarella and Mr. Shannon: Set]
[June 21, 2011 H. Roger Schwall 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 October 28, 2010 Response Letter Dated April 28, 2011 File No. 1-15006 Dear Mr. Schwall, Mr. Cannarella and Mr. Shannon: Set]
[ALBANY AMSTERDAM ATLANTA AUSTIN BERLIN** BOSTON BRUSSELS** CHICAGO DALLAS DELAWARE DENVER]
