[ULTRA GLORY INTERNATIONAL LTD. Akara Building 24 De Castro Street Wickhams Cay 1 Road Town Tortola, British Virgin Islands May 17, 2010 Christopher Owings Legal Branch Chief Division of Corporation Finance Mail Stop 7010 100 F Street, N.E. Re: Ultra Glory International Ltd. Registration Statement on Form 20-F File No. 000-53914 Filed April 30, 2010 Dear Mr. Owings: On behalf]
[ULTRA GLORY INTERNATIONAL LTD. Akara Building 24 De Castro Street Wickhams Cay 1 Road Town Tortola, British Virgin Islands May 17, 2010 Christopher Owings Legal Branch Chief Division of Corporation Finance Mail Stop 7010 100 F Street, N.E. Re: Ultra Glory International Ltd. Registration Statement on Form 20-F File No. 000-53914 Filed April 30, 2010 Dear Mr. Owings: On behalf]
[NF Energyvingrporation 21-Jia Bei Si Dong Road, Tie Xi Qu Shenyang, P.R. China 110021 May 17, 2010 100 F Street NE Attn: John Hartz Sr.st. Chief Accountant Re: NF Energyvingrporation. Form 10-K for the fiscal year ended December 31, 2009 File No. 0-50155 Dear Mr. Hartz:]
[CONFIDENTIAL TREATMENT REQUESTED May 7, 2010 Tim Buchmiller Geoffrey Kruczek Mail Stop 3030 Division of Corporation Finance 100 F Street, N.E. USA Re: JinkoSolar Holding Co., Ltd. Dear Mr. Buchmiller and Mr. Kruczek: The Staffs comments are retyped below for your ease of reference and are followed by the Companys responses. 1. We refer to the email from Scott Clemens]
[CONFIDENTIAL TREATMENT REQUESTED May 7, 2010 Tim Buchmiller Geoffrey Kruczek Mail Stop 3030 Division of Corporation Finance 100 F Street, N.E. USA Re: JinkoSolar Holding Co., Ltd. Dear Mr. Buchmiller and Mr. Kruczek: The Staffs comments are retyped below for your ease of reference and are followed by the Companys responses. 1. We refer to the email from Scott Clemens]
[May 13, 2010 Our Ref: Division of Corporation Finance Office of International Corporation Finance 100 F Street, N.E. Attention: Mr. Tim Buchmiller, Mr. Geoffrey Kruczek Re: JinkoSolar Holding Co., Ltd. Amendment No. 9 to Registration Statement on Form F-1 Dear Mr. Buchmiller and Mr. Kruczek: Thank you. Very truly yours, Scott D. Clemens Partner +8610 6535 3971 Scott.clemens@bakermckenzie.com (Enclosures) CC:]
[May 13, 2010 Our Ref: Division of Corporation Finance Office of International Corporation Finance 100 F Street, N.E. Attention: Mr. Tim Buchmiller, Mr. Geoffrey Kruczek Re: JinkoSolar Holding Co., Ltd. Amendment No. 9 to Registration Statement on Form F-1 Dear Mr. Buchmiller and Mr. Kruczek: Thank you. Very truly yours, Scott D. Clemens Partner +8610 6535 3971 Scott.clemens@bakermckenzie.com (Enclosures) CC:]
[May 13, 2010 Tim Buchmiller Geoffrey Kruczek Mail stop 3030 Division of Corporation Finance 100 F Street, N.E. USA Re: JinkoSolar Holding Co., Ltd. Ladies and Gentlemen: Yours sincerely, Scott Clemens Partner +86 10 6535 3971 scott.clemens@bakermckenzie.com Enclosures Cc: Xiande Li, Chairman Kangping Chen, Chief Executive Officer JinkoSolar Holding Co., Ltd. Leiming Chen, Partner Simpson Thacher & Bartlett LLP Khiaw]
[May 13, 2010 Tim Buchmiller Geoffrey Kruczek Mail stop 3030 Division of Corporation Finance 100 F Street, N.E. USA Re: JinkoSolar Holding Co., Ltd. Ladies and Gentlemen: Yours sincerely, Scott Clemens Partner +86 10 6535 3971 scott.clemens@bakermckenzie.com Enclosures Cc: Xiande Li, Chairman Kangping Chen, Chief Executive Officer JinkoSolar Holding Co., Ltd. Leiming Chen, Partner Simpson Thacher & Bartlett LLP Khiaw]
[CONFIDENTIAL TREATMENT REQUESTED May7, 2010 Tim Buchmiller Geoffrey Kruczek Mail Stop 3030 Division ofrporation Finance 100 F Street, N.E. USA Re: JinkoSolar Dear Mr.Buchmiller and Mr.Kruczek: The Staffsmments are retyped below for your ease of reference and are followed by thempanys responses. 1. We refer to the email fromott Clemens of May6, 2010 pertaining to]
