[Ku6 Media Co., Ltd. Building 6, Zhengtongchuangyi Centre No. 18, Xibahe Xili, Chaoyang District, Beijing 100028, People’s Republic of China March 14, 2011 Mr. Joseph M. Kempf Mr. Robert S. Littlepage Mr. Ajay Koduri Division of Corporation Finance 100 F Street, N.E. Mail Stop 7010 U.S.A. Re: Ku6 Media Co., Ltd. Dear Messrs. Kempf, Littlepage and Koduri: Form 20-F Item]
[Ku6 Media Co., Ltd. Building 6, Zhengtongchuangyi Centre No. 18, Xibahe Xili, Chaoyang District, Beijing 100028, People’s Republic of China March 14, 2011 Mr. Joseph M. Kempf Mr. Robert S. Littlepage Mr. Ajay Koduri Division of Corporation Finance 100 F Street, N.E. Mail Stop 7010 U.S.A. Re: Ku6 Media Co., Ltd. Dear Messrs. Kempf, Littlepage and Koduri: Form 20-F Item]
[Albany Atlanta Brussels Denver Los Angeles THOMAS WARDELL (404) 527-4990 www.mckennalong.com New York Philadelphia San Diego San Francisco EMAIL ADDRESS twardell@mckennalong.com March 9, 2011 Via EDGAR Division of Corporation Finance 100 F Street, NE Attn: William H. Thompson, Accounting Branch Chief Re: China Recycling Energy Corporation Form 10-K for the Fiscal Year Ended December 31, 2009 Filed March 16, 2010]
[March 4th, 2011 VIA EDGAR AND FACSIMILE John Reynolds Re: Agria Corporation Dear Mr. Reynolds and Mr. Archfield: For ease of review, we have set forth below each of the numbered comments of the Staffs letter and the Companys responses thereto. Item 5. Operating and Financial Review and Prospects, page 40 D. Trend Information, page 57 1. The Company advises]
[March 4th, 2011 VIA EDGAR AND FACSIMILE John Reynolds Re:riarporation Dear Mr.Reynolds and Mr.Archfield: For ease of review, we have set forth below each of the numberedmments of the Staffs letter and thempanys responses thereto. Item5. Operating and Financial Review and Prospects, page 40 D. Trend Information, page 57]
[March 4th, 2011 VIA EDGAR AND FACSIMILE John Reynolds Re:riarporation Dear Mr.Reynolds and Mr.Archfield: For ease of review, we have set forth below each of the numberedmments of the Staffs letter and thempanys responses thereto. Item5. Operating and Financial Review and Prospects, page 40 D. Trend Information, page 57]
[March 4, 2011 Via Facsimile and EDGAR Assistant Director Division of Corporation Finance 100 F Street, N.E. Re: KongZhong Corporation Annual Report on Form 20-F for the Fiscal Year ended December 31, 2009 filed on June 4, 2010 (File No. 000-50826) Dear Mr. Spirgel: Mr. Larry Spirgel - 2 - Sincerely, Jay Chang Chief Financial Officer cc:]
[March 4, 2011 Via Facsimile and EDGAR Assistant Director Division of Corporation Finance 100 F Street, N.E. Re: KongZhong Corporation Annual Report on Form 20-F for the Fiscal Year ended December 31, 2009 filed on June 4, 2010 (File No. 000-50826) Dear Mr. Spirgel: Mr. Larry Spirgel - 2 - Sincerely, Jay Chang Chief Financial Officer cc:]
[March 3, 2011 VIA EDGAR AND FACSIMILE Larry Spirgel, Assistant Director Christine Adams, Senior Staff Accountant Terry French, Accountant Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: New Oriental Education & Technology Inc. (the Company) Form 20-F for the Fiscal Year Ended May 31, 2010 (2010 20-F) Filed October 14, 2010 File No. 1-32993 Dear Mr. Spirgel,]
[March 3, 2011 VIA EDGAR AND FACSIMILE Larry Spirgel, Assistant Director Christine Adams, Senior Staff Accountant Terry French, Accountant Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: New Oriental Education & Technology Inc. (the Company) Form 20-F for the Fiscal Year Ended May 31, 2010 (2010 20-F) Filed October 14, 2010 File No. 1-32993 Dear Mr. Spirgel,]
