[July 8, 2015 Via Edgar Division of Corporation Finance 100 F Street, N.E. Attention: Cecilia Blye, Chief Office of Global Security Risk Jennifer Hardy Special Counsel Division of Corporation Finance Amanda Ravitz Assistant Director Division of Corporation Finance Re: China Yuchai International Limited Form 20-F for the Fiscal Year Ended December 31, 2014 Filed April 15, 2015 File No. 1-13522]
[July 8, 2015 Via Edgar Division of Corporation Finance 100 F Street, N.E. Attention: Cecilia Blye, Chief Office of Global Security Risk Jennifer Hardy Special Counsel Division of Corporation Finance Amanda Ravitz Assistant Director Division of Corporation Finance Re: China Yuchai International Limited Form 20-F for the Fiscal Year Ended December 31, 2014 Filed April 15, 2015 File No. 1-13522]
[Cheetah Mobile Inc. Fosun International Center Tower No. 237 Chaoyang North Road Chaoyang District, Beijing 100022 Peoples Republic of China July 7, 2015 VIA EDGAR Craig D. Wilson, Senior Assistant Chief Accountant Eiko Yaoita Pyles, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Cheetah Mobile Inc. Form 20-F for Fiscal Year Ended December 31, 2014 (the 2014]
[Cheetah Mobile Inc. Fosun International Center Tower No. 237 Chaoyang North Road Chaoyang District, Beijing 100022 Peoples Republic of China July 7, 2015 VIA EDGAR Craig D. Wilson, Senior Assistant Chief Accountant Eiko Yaoita Pyles, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Cheetah Mobile Inc. Form 20-F for Fiscal Year Ended December 31, 2014 (the 2014]
[June 29, 2015 VIA EDGAR Division of Corporation Finance 100 F Street, NE Attention: Ms. Amanda Ravitz Assistant Director Ms. Kristin Lochhead Reviewing Accountant Mr. Gary Todd Reviewing Accountant Mr. Tom Jones Special Counsel Mr. Dan Morris Special Counsel Re: Hanwha Q CELLS Co., Ltd. Amendment No. 1 to Registration Statement on Form F-3 Filed]
[June 29, 2015 VIA EDGAR Division of Corporation Finance 100 F Street, NE Attention: Ms. Amanda Ravitz Assistant Director Ms. Kristin Lochhead Reviewing Accountant Mr. Gary Todd Reviewing Accountant Mr. Tom Jones Special Counsel Mr. Dan Morris Special Counsel Re: Hanwha Q CELLS Co., Ltd. Amendment No. 1 to Registration Statement on Form F-3 Filed]
[Jumei International Holding Limited 20th Floor, Tower B, Zhonghui Plaza 11 Dongzhimen South Road, Dongcheng District Beijing 100007, People’s Republic of China June 22, 2015 VIA EDGAR William H. Thompson, Accounting Branch Chief Scott Stringer, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Jumei International Holding Limited (the “Company”) Form 20-F for Fiscal Year Ended December 31,]
[Jumei International Holding Limited 20th Floor, Tower B, Zhonghui Plaza 11 Dongzhimen South Road, Dongcheng District Beijing 100007, People’s Republic of China June 22, 2015 VIA EDGAR William H. Thompson, Accounting Branch Chief Scott Stringer, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Jumei International Holding Limited (the “Company”) Form 20-F for Fiscal Year Ended December 31,]
[SKADDEN, ARPS, SLATE, MEAGHER & FLOM LLP A DELAWARE LIMITED LIABILITY PARTNERSHIP 世達國際律師事務所 30/F, CHINA WORLD OFFICE 2 NO. 1, JIAN GUO MEN WAI AVENUE BEIJING 100004 CHINA TEL: (86-10) 6535-5500 FAX: (86-10) 6535-5577 www.skadden.com June 19, 2015 FIRM/AFFILIATE OFFICES BOSTON CHICAGO HOUSTON LOS ANGELES NEW YORK PALO ALTO WILMINGTON BRUSSELS FRANKFURT HONG KONG LONDON MOSCOW MUNICH PARIS SÃO PAULO]
[SKADDEN, ARPS, SLATE, MEAGHER & FLOM LLP A DELAWARE LIMITED LIABILITY PARTNERSHIP 世達國際律師事務所 30/F, CHINA WORLD OFFICE 2 NO. 1, JIAN GUO MEN WAI AVENUE BEIJING 100004 CHINA TEL: (86-10) 6535-5500 FAX: (86-10) 6535-5577 www.skadden.com June 19, 2015 FIRM/AFFILIATE OFFICES BOSTON CHICAGO HOUSTON LOS ANGELES NEW YORK PALO ALTO WILMINGTON BRUSSELS FRANKFURT HONG KONG LONDON MOSCOW MUNICH PARIS SÃO PAULO]
