[September 13, 2010 VIA EDGAR AND EMAIL Attn: Ms. Chanda DeLong Staff Attorney, Division of Corporation Finance 100 F. Street, N.E. Re: SORL Auto Parts, Inc. Form 10-K Filed March 29, 2010 File No. 001-13409 Definitive Proxy Statement on Schedule 14A Filed April 9, 2010 Dear Ms. DeLong: This letter contains our response to your oral comments by telephone with]
[September 13, 2010 VIA EDGAR AND EMAIL Attn: Ms. Chanda DeLong Staff Attorney, Division of Corporation Finance 100 F. Street, N.E. Re: SORL Auto Parts, Inc. Form 10-K Filed March 29, 2010 File No. 001-13409 Definitive Proxy Statement on Schedule 14A Filed April 9, 2010 Dear Ms. DeLong: This letter contains our response to your oral comments by telephone with]
[ORRICK, HERRINGTON & SUTCLIFFE 奧睿律師事務所 43RD FLOOR, GLOUCESTER TOWER TEL 852-2218-9100 WWW.ORRICK.COM September 14, 2010 VIA EDGAR AND HAND DELIVERY Division of Corporate Finance 100 F Street, N.E. Mail Stop Number 3030 Attn: Russel Mancuso, Branch Chief, Legal Gabriel Eckstein Kevin Vaughn, Branch Chief, Accounting Tara Harkins Re: SemiLEDs Corporation Registration Statement on Form S-1 Registration No. 333-168624 Ladies and]
[ORRICK, HERRINGTON & SUTCLIFFE 奧睿律師事務所 43RD FLOOR, GLOUCESTER TOWER TEL 852-2218-9100 WWW.ORRICK.COM September 14, 2010 VIA EDGAR AND HAND DELIVERY Division of Corporate Finance 100 F Street, N.E. Mail Stop Number 3030 Attn: Russel Mancuso, Branch Chief, Legal Gabriel Eckstein Kevin Vaughn, Branch Chief, Accounting Tara Harkins Re: SemiLEDs Corporation Registration Statement on Form S-1 Registration No. 333-168624 Ladies and]
[RENESOLA LTD September 13, 2010 VIA EDGAR Mr. Kevin L. Vaughn, Accounting Branch Chief Mr. Eric Atallah, Staff Accountant Mr. Timothy Buchmiller, Reviewing Attorney Ms. Aslynn Hogue, Staff Attorney Division of Corporation Finance 100 F Street, N.E. Re: ReneSola Ltd Form 20-F for the fiscal year ended December 31, 2009 filed on June 7, 2010 File No. 1-33911 Dear Mr.]
[RENESOLA LTD September 13, 2010 VIA EDGAR Mr. Kevin L. Vaughn, Accounting Branch Chief Mr. Eric Atallah, Staff Accountant Mr. Timothy Buchmiller, Reviewing Attorney Ms. Aslynn Hogue, Staff Attorney Division of Corporation Finance 100 F Street, N.E. Re: ReneSola Ltd Form 20-F for the fiscal year ended December 31, 2009 filed on June 7, 2010 File No. 1-33911 Dear Mr.]
[[Letterhead of E-House (China) Holdings Limited] September 10, 2010 VIA EDGAR AND FACSIMILE Cicely LaMothe, Branch Chief Re: E-House (China) Holdings Limited (the Company) Form 20-F for the Year Ended December 31, 2009 (2009 20-F) Filed on April 23, 2010 File No. 000-53043 Dear Mr. LaMothe and Mr. Lee: If you have any additional questions or comments regarding the 2009]
[[Letterhead of E-House (China) Holdings Limited] September 10, 2010 VIA EDGAR AND FACSIMILE Cicely LaMothe, Branch Chief Re: E-House (China) Holdings Limited (the Company) Form 20-F for the Year Ended December 31, 2009 (2009 20-F) Filed on April 23, 2010 File No. 000-53043 Dear Mr. LaMothe and Mr. Lee: If you have any additional questions or comments regarding the 2009]
[September 10, 2010 VIA EDGAR AND FACSIMILE Kathleen Collins, Accounting Branch Chief Re: Ctrip.com International, Ltd. (the Company) Form 20-F for the Fiscal Year Ended December 31, 2009 Filed on February 3, 2010 (the 2009 20-F) Forms 6-K Filed February 3, 2010 and May 12, 2010 (the Forms 6-K) File No. 001-33853 Dear Ms. Collins, Ms. Feider, Ms. Mills-Apenteng and]
[September 10, 2010 VIA EDGAR AND FACSIMILE Kathleen Collins, Accounting Branch Chief Re: Ctrip.com International, Ltd. (the Company) Form 20-F for the Fiscal Year Ended December 31, 2009 Filed on February 3, 2010 (the 2009 20-F) Forms 6-K Filed February 3, 2010 and May 12, 2010 (the Forms 6-K) File No. 001-33853 Dear Ms. Collins, Ms. Feider, Ms. Mills-Apenteng and]
