[Home Inns & Hotels Management Inc. Lane No. 421, Chang Ping Road Jing An District Shanghai 200041 Peoples Republic of China (86-21) 3218-9988 May 7, 2008 VIA EDGAR CORRESPONDENCE Division of Corporation Finance 100 F Street, N.E. Re: Home Inns & Hotels Management Inc. Registration Statement on Form F-3, initially filed on April 22, 2008 (File No. 333-150363) and amended]
[Home Inns & Hotels Management Inc. Lane No. 421, Chang Ping Road Jing An District Shanghai 200041 Peoples Republic of China (86-21) 3218-9988 May 7, 2008 VIA EDGAR CORRESPONDENCE Division of Corporation Finance 100 F Street, N.E. Re: Home Inns & Hotels Management Inc. Registration Statement on Form F-3, initially filed on April 22, 2008 (File No. 333-150363) and amended]
[Home Inns& Hotels Management Lane No.421, Chang Ping Road Jing An District Shanghai 200041 Peoples Republic of China (86-21) 3218-9988 May7, 2008 VIA EDGARRRESPONDENCE Division ofrporation Finance 100 F Street, N.E. Re: Home Inns& Hotels Management Registration Statement on Form F-3, initially filed on April22, 2008 (File No.333-150363) and amended on May2, 2008]
[Home Inns& Hotels Management Lane No.421, Chang Ping Road Jing An District Shanghai 200041 Peoples Republic of China (86-21) 3218-9988 May7, 2008 VIA EDGARRRESPONDENCE Division ofrporation Finance 100 F Street, N.E. Re: Home Inns& Hotels Management Registration Statement on Form F-3, initially filed on April22, 2008 (File No.333-150363) and amended on May2, 2008]
[Deswell Industries, Inc. 17B, Edificio Comercial Rodrigues 599 Avenida da Praia Grande Macao, Special Administrative Region, PRC Tel: (853) 2832-2096 Fax: (853) 2832-3265 April 18, 2008 Via EDGAR John M. Hartz, Re: Deswell Industries, Inc. Form 20-F for the fiscal year ended March 31, 2007 Filed August 1, 2007 Forms 6-K filed November 20, 2007 File No. 0-26448 Dear Mr.]
[Deswell Industries, Inc. 17B, Edificio Comercial Rodrigues 599 Avenida da Praia Grande Macao, Special Administrative Region, PRC Tel: (853) 2832-2096 Fax: (853) 2832-3265 April 18, 2008 Via EDGAR John M. Hartz, Re: Deswell Industries, Inc. Form 20-F for the fiscal year ended March 31, 2007 Filed August 1, 2007 Forms 6-K filed November 20, 2007 File No. 0-26448 Dear Mr.]
[Deswell Industries, 17B, Edificiomercial Rodrigues 599 Avenida Praia Grande Macao,ecialministrative Region, Tel: (853)2832-2096 Fax: (853)2832-3265 April18, 2008 Via EDGAR John M. Hartz, Re: Deswell Industries, Form20-F for the fiscal year ended March31, 2007 Filed August1, 2007 Forms 6-K filed November20, 2007 File No.0-26448 Dear Mr.Hartz:]
[Deswell Industries, 17B, Edificiomercial Rodrigues 599 Avenida Praia Grande Macao,ecialministrative Region, Tel: (853)2832-2096 Fax: (853)2832-3265 April18, 2008 Via EDGAR John M. Hartz, Re: Deswell Industries, Form20-F for the fiscal year ended March31, 2007 Filed August1, 2007 Forms 6-K filed November20, 2007 File No.0-26448 Dear Mr.Hartz:]
[THE LEBRECHT GROUP A PROFESSIONAL LAW CORPORATION Brian A. Lebrecht, Esq. Craig V. Butler, Esq. ** Edward H. Weaver, Esq. Admitted only in California* Admitted only in Utah** March 18, 2008 Division of Corporation Finance 100 F Street, NE Mail Stop 4561 Attn: Linda van Doorn Dear Ms. van Doorn: Note 4. Long-Term Debt 5. 4. LONG-TERM DEBT Future principal]
[THE LEBRECHT GROUP A PROFESSIONAL LAW CORPORATION Brian A. Lebrecht, Esq. Craig V. Butler, Esq. ** Edward H. Weaver, Esq. Admitted only in California* Admitted only in Utah** March 18, 2008 Division of Corporation Finance 100 F Street, NE Mail Stop 4561 Attn: Linda van Doorn Dear Ms. van Doorn: Note 4. Long-Term Debt 5. 4. LONG-TERM DEBT Future principal]
