[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 22, 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 Filed April 20, 2015 File No. 333-203528 Dear]
[JPMORGAN CHINA REGION FUND, INC. 1 Beacon Street, 18th Floor Boston, 21 May 2015 Christina DiAngelo Fettig Senior Staff Accountant Division of Investment Management, Disclosure Review Office Dear Ms. DiAngelo, RE: SEC REVIEW OF THE 12/31/2014 FINANCIAL STATEMENTS FOR JPMORGAN CHINA REGION FUND, INC. (the 'Fund') 1. Form N-PX August 26, 2014 Comment: Response: 2. Filing History a. Form N-SAR]
[JPMORGAN CHINA REGION FUND, INC. 1 Beacon Street, 18th Floor Boston, 21 May 2015 Christina DiAngelo Fettig Senior Staff Accountant Division of Investment Management, Disclosure Review Office Dear Ms. DiAngelo, RE: SEC REVIEW OF THE 12/31/2014 FINANCIAL STATEMENTS FOR JPMORGAN CHINA REGION FUND, INC. (the 'Fund') 1. Form N-PX August 26, 2014 Comment: Response: 2. Filing History a. Form N-SAR]
[May 18, 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 The Company respectfully informs]
[May 18, 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 The Company respectfully informs]
[May 11 , 2015 Ms. Sharon Blume Mr. Mark Brunhofer Mr. Jim B. Rosenberg Division of Corporation Finance 100F Street, NE Mail Stop 7010 U.S.A. Re: iKang Healthcare Group, Inc. Form 20-F for the Fiscal Year Ended March 31, 2014 Filed July 25, 2014 and Amended July 31, 2014 File No. 1-36403 Dear Ms. Sharon Blume, Mr. Mark Brunhofer and]
[May 11 , 2015 Ms. Sharon Blume Mr. Mark Brunhofer Mr. Jim B. Rosenberg Division of Corporation Finance 100F Street, NE Mail Stop 7010 U.S.A. Re: iKang Healthcare Group, Inc. Form 20-F for the Fiscal Year Ended March 31, 2014 Filed July 25, 2014 and Amended July 31, 2014 File No. 1-36403 Dear Ms. Sharon Blume, Mr. Mark Brunhofer and]
[April 30, 2015 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Assistant Director Office 10 Re: Hanwha Q CELLS Co., Ltd. Registration Statement on Form F-3 (File No. 333-203726) Ladies and Gentlemen: Very truly yours, Dong Chul Kim Paul Hastings LLP CORRESP 1 filename1.htm]
[April 30, 2015 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Assistant Director Office 10 Re: Hanwha Q CELLS Co., Ltd. Registration Statement on Form F-3 (File No. 333-203726) Ladies and Gentlemen: Very truly yours, Dong Chul Kim Paul Hastings LLP CORRESP 1 filename1.htm]
[April 10, 2015 Ms. Sharon Blume Mr. Mark Brunhofer Mr. Jim B. Rosenberg Division of Corporation Finance 100F Street, NE Mail Stop 7010 U.S.A. Re: iKang Healthcare Group, Inc. Form 20-F for the Fiscal Year Ended March 31, 2014 Filed July 25, 2014 and Amended July 31, 2014 File No. 1-36403 Dear Ms. Sharon Blume, Mr. Mark Brunhofer and Mr.]
