[February 18, 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: For your convenience, the Company has included the Staff’s comments in this response letter in italicized]
[February 18, 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: For your convenience, the Company has included the Staff’s comments in this response letter in italicized]
[China Housing & Land Development, Inc. 6 Youyi Dong Lu, Han Yuan 4 Lou Xi'An, Shaanxi Province China 710054 February 18, 2011 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Mail Stop 4631 Attention: Mr. Jay Ingram Re: China Housing & Land Development, Inc. Registration Statement on Form S-3 File No. 333-169933 Dear Mr. Ingram: The Company hereby]
[[New Oriental Education & Technology Group Inc. Letterhead] February 16, 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]
[[New Oriental Education& Technology Letterhead] February16, 2011 VIA EDGAR AND FACSIMILE Larryirgel,sistant Director Christineams, Senior Staff Accountant Terry French, Accountant Branch Chief Division ofrporation Finance 100 F Street, N.E. Re: New Oriental Education& Technology (thempany) Form 20-F for the Fiscal Year Ended May31, 2010 (2010 20-F)]
[[New Oriental Education& Technology Letterhead] February16, 2011 VIA EDGAR AND FACSIMILE Larryirgel,sistant Director Christineams, Senior Staff Accountant Terry French, Accountant Branch Chief Division ofrporation Finance 100 F Street, N.E. Re: New Oriental Education& Technology (thempany) Form 20-F for the Fiscal Year Ended May31, 2010 (2010 20-F)]
[[New Oriental Education& Technology Letterhead] February16, 2011 VIA EDGAR AND FACSIMILE Larryirgel,sistant Director STYLE="font-family:Times New Roman" SIZE="2">Christineams, Senior Staff Accountant Terry French, Accountant Branch Chief Division ofrporation Finance 100 F Street, N.E. Re: New Oriental Education& Technology (thempany) Form 20-F for the Fiscal Year Ended May31, 2010 (2010 20-F)]
[[New Oriental Education& Technology Letterhead] February16, 2011 VIA EDGAR AND FACSIMILE Larryirgel,sistant Director STYLE="font-family:Times New Roman" SIZE="2">Christineams, Senior Staff Accountant Terry French, Accountant Branch Chief Division ofrporation Finance 100 F Street, N.E. Re: New Oriental Education& Technology (thempany) Form 20-F for the Fiscal Year Ended May31, 2010 (2010 20-F)]
[February 17, 2011 Mr. Kevin L. Vaughn, Accounting Branch Chief Re: Hanwha SolarOne Co., Ltd. (f/k/a Solarfun Power Holdings Co., Ltd.) Form 20-F for the year ended December 31, 2009 Filed May 25, 2010 Form 20-F/A for year ended December 31, 2010 File No. 1-33208 Dear Mr. Vaughn, Mr. Burton, Ms. Lam and Mr. Mumford: For your convenience, the Company]
[February 17, 2011 Mr. Kevin L. Vaughn, Accounting Branch Chief Re: Hanwha SolarOne Co., Ltd. (f/k/a Solarfun Power Holdings Co., Ltd.) Form 20-F for the year ended December 31, 2009 Filed May 25, 2010 Form 20-F/A for year ended December 31, 2010 File No. 1-33208 Dear Mr. Vaughn, Mr. Burton, Ms. Lam and Mr. Mumford: For your convenience, the Company]
