[[GSOL Letterhead] June 2, 2015 VIA EDGAR Paul Fischer Division of Corporate Finance 100 F Street, N.E. Re: Company Global Sources Ltd. (the “ Registration Statement on Form F-3 Registration No. 333-204083 Ladies and Gentlemen: The Company hereby acknowledges that: · Commission Staff it does not foreclose the Commission from taking any action with respect to the filing; · adequacy]
[[GSOL Letterhead] June 2, 2015 VIA EDGAR Paul Fischer Division of Corporate Finance 100 F Street, N.E. Re: Company Global Sources Ltd. (the “ Registration Statement on Form F-3 Registration No. 333-204083 Ladies and Gentlemen: The Company hereby acknowledges that: · Commission Staff it does not foreclose the Commission from taking any action with respect to the filing; · adequacy]
[UNITED MICROELECTRONICS CORPORATION May 29, 2015 VIA EDGAR Mr. Martin James, Senior Assistant Chief Accountant Ms. Kate Tillan, Assistant Chief Accountant Ms. Tara Harkins Re: United Microelectronics Corporation Form 20-F for the Fiscal Year Ended December 31, 2014 Filed April 21, 2015 File No. 001-15128 Dear Mr. James, Ms. Tillan and Ms. Harkins: Staff Commission Form 20-F Company Reference is]
[AIDU NC B Baidu Campus No. 10 Shangdi 10th Street Haidian District, Beijing 100085 The Peoples Republic of China May 29, 2015 VIA EDGAR Craig D. Wilson, Senior Assistant Chief Accountant Joyce Sweeney, Staff Accountant Barbara C. Jacobs, Assistant Director Ji Shin, Staff Attorney Division of Corporation Finance 100 F Street, N.E. Re: Baidu, Inc. (the Company) Form 20-F for]
[UNITED MICROELECTRONICS CORPORATION May 29, 2015 VIA EDGAR Mr. Martin James, Senior Assistant Chief Accountant Ms. Kate Tillan, Assistant Chief Accountant Ms. Tara Harkins Re: United Microelectronics Corporation Form 20-F for the Fiscal Year Ended December 31, 2014 Filed April 21, 2015 File No. 001-15128 Dear Mr. James, Ms. Tillan and Ms. Harkins: Staff Commission Form 20-F Company Reference is]
[China Automotive Systems, Inc. No. 1 Henglong Road, Yu Qiao Development Zone Shashi District, Jing Zhou City Hubei Province, People’s Republic of China May 29, 2015 VIA EDGAR Mr. Justin Dobbie, Legal Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: China Automotive Systems, Inc. Registration Statement on Form S-3 File No. 333-203528 Dear Mr. Dobbie: In connection]
[AIDU NC B Baidu Campus No. 10 Shangdi 10th Street Haidian District, Beijing 100085 The Peoples Republic of China May 29, 2015 VIA EDGAR Craig D. Wilson, Senior Assistant Chief Accountant Joyce Sweeney, Staff Accountant Barbara C. Jacobs, Assistant Director Ji Shin, Staff Attorney Division of Corporation Finance 100 F Street, N.E. Re: Baidu, Inc. (the Company) Form 20-F for]
[China Automotive Systems, Inc. No. 1 Henglong Road, Yu Qiao Development Zone Shashi District, Jing Zhou City Hubei Province, People’s Republic of China May 29, 2015 VIA EDGAR Mr. Justin Dobbie, Legal Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: China Automotive Systems, Inc. Registration Statement on Form S-3 File No. 333-203528 Dear Mr. Dobbie: In connection]
[May 29, 2015 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Cecilia Blye, Chief of Office of Global Security Risk Pradip Bhaumik, Special Counsel Amanda Ravitz, Assistant Director of Division of Corporation Finance Re: AU Optronics Corp. Form 20-F for the Year Ended December 31, 2014 Filed March 24, 2015 File No. 001-31335 For your convenience, we]
[May 29, 2015 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Cecilia Blye, Chief of Office of Global Security Risk Pradip Bhaumik, Special Counsel Amanda Ravitz, Assistant Director of Division of Corporation Finance Re: AU Optronics Corp. Form 20-F for the Year Ended December 31, 2014 Filed March 24, 2015 File No. 001-31335 For your convenience, we]
