[VIA EDGAR CORRESPONDENCE Ms. Jennifer Monick Senior Staff Accountant Division of Corporation Finance 100 F Street, NE June 17, 2015 Dear Ms. Monick, Re: Melco Crown Entertainment Limited (the Company or we) Form 20-F for the Fiscal Year Ended December 31, 2014 (Form 20F) Filed April 15, 2015 File No. 001-33178 We are responding to the Staffs letter of June]
[VIA EDGAR CORRESPONDENCE Ms. Jennifer Monick Senior Staff Accountant Division of Corporation Finance 100 F Street, NE June 17, 2015 Dear Ms. Monick, Re: Melco Crown Entertainment Limited (the Company or we) Form 20-F for the Fiscal Year Ended December 31, 2014 (Form 20F) Filed April 15, 2015 File No. 001-33178 We are responding to the Staffs letter of June]
[June 16, 2015 VIA EDGAR Larry Spirgel, Assistant Director Re: Youku Tudou Inc. (the Company ) 2014 Form 20-F Filed April 28, 2015 (File No. 001-34977) ) Dear Mr. Spirgel, Ms. Jacobson, Mr. Suehiro, Mr. Kisner and Ms. Murphy: All capitalized terms used but not defined in this letter shall have the meanings ascribed to such terms in the 2014]
[June 16, 2015 VIA EDGAR Larry Spirgel, Assistant Director Re: Youku Tudou Inc. (the Company ) 2014 Form 20-F Filed April 28, 2015 (File No. 001-34977) ) Dear Mr. Spirgel, Ms. Jacobson, Mr. Suehiro, Mr. Kisner and Ms. Murphy: All capitalized terms used but not defined in this letter shall have the meanings ascribed to such terms in the 2014]
[Strictly Confidential Shanda Games Limited June 11, 2015 Via E-mail Christina Chalk Re: Shanda Games Schedule 13E-3 Filed May 5, 2015 SEC File No. 005-85045 Dear Ms. Chalk: 4 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 Zhengjun]
[Strictly Confidential Shanda Games Limited June 11, 2015 Via E-mail Christina Chalk Re: Shanda Games Schedule 13E-3 Filed May 5, 2015 SEC File No. 005-85045 Dear Ms. Chalk: 4 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 Zhengjun]
[June 5, 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. Registration Statement on Form F-3 Filed April 29, 2015 File]
[June 5, 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. Registration Statement on Form F-3 Filed April 29, 2015 File]
[June 5, 2015 VIA EDGAR TRANSMISSION Division of Corporation Finance 100 F Street NE Melissa Raminpour Re: AMC Entertainment Holdings, Inc. Form 10-K for Year Ended December 31, 2014 Filed March 10, 2015 (File No. 001-33892) Dear Ms. Raminpour: Form 10-K We are submitting the following responses to the Staffs comments made in its letter of June 1, 2015 addressed]
[June 5, 2015 VIA EDGAR TRANSMISSION Division of Corporation Finance 100 F Street NE Melissa Raminpour Re: AMC Entertainment Holdings, Inc. Form 10-K for Year Ended December 31, 2014 Filed March 10, 2015 (File No. 001-33892) Dear Ms. Raminpour: Form 10-K We are submitting the following responses to the Staffs comments made in its letter of June 1, 2015 addressed]
