[March 12, 2010 VIA EDGAR Jennifer Gowetski, Seniorunsel Re: China Lodging, Limited Amendment No.1 to Registration Statement on FormF-1 Publicly Filed on March5, 2010 Dear Ms.Gowetski:mpany Amendment No.1 On behalf of our client, China Lodging, Limited, arporation organized under the laws of theyman Islands (the]
[March 12, 2010 VIA EDGAR Jennifer Gowetski, Seniorunsel Re: China Lodging, Limited Amendment No.1 to Registration Statement on FormF-1 Publicly Filed on March5, 2010 Dear Ms.Gowetski:mpany Amendment No.1 On behalf of our client, China Lodging, Limited, arporation organized under the laws of theyman Islands (the]
[New York Madrid MenloPark Tokyo Washington DC Beijing London Hong Kong Paris Howard Zhang llp Davis Polk & Wardwell 86 10 8567 5002 tel CONFIDENTIAL March 5, 2010 Attention: Jennifer Gowetski, Senior Counsel Re: China Lodging Group, Limited Registration Statement on Form F-1 Confidential Treatment Requested Dear Ms. Gowetski: Company Registration Statement Commission Staff On behalf of our client, China]
[New York Madrid MenloPark Tokyo Washington DC Beijing London Hong Kong Paris Howard Zhang llp Davis Polk & Wardwell 86 10 8567 5002 tel CONFIDENTIAL March 5, 2010 Attention: Jennifer Gowetski, Senior Counsel Re: China Lodging Group, Limited Registration Statement on Form F-1 Confidential Treatment Requested Dear Ms. Gowetski: Company Registration Statement Commission Staff On behalf of our client, China]
[New York Madrid MenloPark Tokyo Washington DC Beijing London Hong Kong Paris Howard Zhangvis Polk & Wardwell 86 10 8567 5002 telNFIDENTIAL March5, 2010 Attention: Jennifer Gowetski, Seniorunsel Re: China Lodging, Limited Registration Statement on FormF-1nfidential Treatment Requested Dear Ms.Gowetski:mpany Registration Statementmmission Staff]
[New York Madrid MenloPark Tokyo Washington DC Beijing London Hong Kong Paris Howard Zhangvis Polk & Wardwell 86 10 8567 5002 telNFIDENTIAL March5, 2010 Attention: Jennifer Gowetski, Seniorunsel Re: China Lodging, Limited Registration Statement on FormF-1nfidential Treatment Requested Dear Ms.Gowetski:mpany Registration Statementmmission Staff]
[Deswell Industries, Inc. 17B, Edificio Comercial Rodrigues 599 Avenida da Praia Grande Macao, Special Administrative Region, PRC Tel: (853) 322096 Fax: (853) 323265 March 8, 2010 Via EDGAR Terence OBrien Re: Deswell Industries, Inc. (Deswell or the Company) Dear Mr. OBrien: Form 20-F for the Fiscal Year Ended March 31, 2009 Note 2 Summary of Significant Accounting Policies, page]
[Deswell Industries, Inc. 17B, Edificio Comercial Rodrigues 599 Avenida da Praia Grande Macao, Special Administrative Region, PRC Tel: (853) 322096 Fax: (853) 323265 March 8, 2010 Via EDGAR Terence OBrien Re: Deswell Industries, Inc. (Deswell or the Company) Dear Mr. OBrien: Form 20-F for the Fiscal Year Ended March 31, 2009 Note 2 Summary of Significant Accounting Policies, page]
[Deswell Industries, 17B, Edificiomercial Rodrigues 599 Avenida Praia Grande Macao,ecialministrative Region, Tel: (853)322096 Fax: (853)323265 March8, 2010 Via EDGAR Terence OBrien Re: Deswell Industries, (Deswell or thempany) Dear Mr.OBrien: Form20-F for the Fiscal Year Ended March31, 2009 Note 2 Summary of Significant Accounting Policies, page F-6]
[Deswell Industries, 17B, Edificiomercial Rodrigues 599 Avenida Praia Grande Macao,ecialministrative Region, Tel: (853)322096 Fax: (853)323265 March8, 2010 Via EDGAR Terence OBrien Re: Deswell Industries, (Deswell or thempany) Dear Mr.OBrien: Form20-F for the Fiscal Year Ended March31, 2009 Note 2 Summary of Significant Accounting Policies, page F-6]
