[July 23, 2015 Melissa N. Rocha Senior Assistant Chief Accountant 100 F Street, N.E. RE: Fuwei Films (Holdings) Co., Ltd. Form 20-F for the Year Ended December 31, 2014 Filed April 9, 2015 File No. 1-33176 Dear Ms. Rocha: Company Response Letter Fuwei Films (Holdings) Co., Ltd. (the “ General 1. In our previous letter, we requested that management provide,]
[乐居控股有限公司 Leju Holdings Limited July 20, 2015 VIA EDGAR Kevin Woody, Accounting Branch Chief Peter McPhun, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Leju Holdings Limited (the Company) Form 20-F for Fiscal Year Ended December 31, 2014 (2014 20-F) Filed April 21, 2015 File No. 001-36396 Dear Mr. Woody and Mr. McPhun: Staff Form 20-F for]
[乐居控股有限公司 Leju Holdings Limited July 20, 2015 VIA EDGAR Kevin Woody, Accounting Branch Chief Peter McPhun, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Leju Holdings Limited (the Company) Form 20-F for Fiscal Year Ended December 31, 2014 (2014 20-F) Filed April 21, 2015 File No. 001-36396 Dear Mr. Woody and Mr. McPhun: Staff Form 20-F for]
[IDI, Inc. 2650 North Military Trail, Suite 300 Boca Raton, Florida 33431 July 17, 2015 Via EDGAR Division of Corporation Finance Attention: Larry Spirgel, Assistant Director Re: IDI, Inc. Registration Statement on Form S-3 Filed July 10, 2015 File No. 333-205614 Ladies and Gentlemen: The Company acknowledges the following: The Company requests that it be notified of]
[July 17, 2015 VIA EDGAR Larry Spirgel, Assistant Director Re: Youku Tudou Inc. (the Company ) Form 20-F for Fiscal Year Ended December 31, 2014 (the 2014 Form 20-F ) Filed April 28, 2015 (File No. 001-34977) Dear Mr. Spirgel, Ms. Jacobson, Mr. Suehiro, Mr. Kisner and Ms. Murphy: Very truly yours, Hugh Wu Chief Financial Officer and Senior Vice]
[July 17, 2015 VIA EDGAR Larry Spirgel, Assistant Director Re: Youku Tudou Inc. (the Company ) Form 20-F for Fiscal Year Ended December 31, 2014 (the 2014 Form 20-F ) Filed April 28, 2015 (File No. 001-34977) Dear Mr. Spirgel, Ms. Jacobson, Mr. Suehiro, Mr. Kisner and Ms. Murphy: Very truly yours, Hugh Wu Chief Financial Officer and Senior Vice]
[July 16, 2015 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Ms. Amanda Ravitz Assistant Director Mr. Tom Jones Special Counsel Mr. Dan Morris Special Counsel Re: Hanwha Q CELLS Co., Ltd. Amendment No. 4 to Registration Statement on Form F-3 (File No. 333-203726) Ladies and Gentlemen: Very truly yours, Dong Chul Kim Paul]
[July 16, 2015 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Ms. Amanda Ravitz Assistant Director Mr. Tom Jones Special Counsel Mr. Dan Morris Special Counsel Re: Hanwha Q CELLS Co., Ltd. Amendment No. 4 to Registration Statement on Form F-3 (File No. 333-203726) Ladies and Gentlemen: Very truly yours, Dong Chul Kim Paul]
[July 15, 2015 VIA EDGAR Division of Corporation Finance 100 F Street, NE Attention: Ms. Amanda Ravitz Assistant Director Mr. Tom Jones Special Counsel Mr. Dan Morris Special Counsel Re: Hanwha Q CELLS Co., Ltd. Registration Statement on Form F-3 File No. 333-203726 Ladies and Gentlemen: Sincerely, Hanwha Q CELLS Co., Ltd. Jung Pyo]
[Shanda Games Limited July 13, 2015 Via E-mail Christina Chalk Re: Shanda Games Amendment No. 1 to Schedule 13E-3 Filed June 11, 2015 SEC File No. 005-85045 Dear Ms. Chalk: To the extent any response relates to information concerning Yingfeng Zhang, Capitalhold Limited, Capitalcorp Limited, Ningxia Yilida Capital Investment Limited Partnership, Yili Shengda Investment Holdings (Hong Kong) Company Limited, Ningxia]
