CMGE [China Mobile Games & Entertainment] CORRESP: China Mobile Games and Entertainment Group Limited Block

[China Mobile Games and Entertainment Group Limited Block A, 15/F Huajian Building 233 Tianfu Road, Tianhe District Guangzhou, People’s Republic of China March 2, 2015 VIA CORRESPONDENCE Patrick Gilmore, Accounting Branch Chief David Edgar, Staff Accountant Melissa Kindelan, Staff Accountant Mitchell Austin, Staff Attorney Matthew Crispino, Staff Attorney 100 F Street, N.E. Re: China Mobile Games and Entertainment Group Limited]

By | 2016-03-13T01:26:01+00:00 March 2nd, 2015|Categories: Chinese Stocks, CMGE, Webplus ver|Tags: , , , , , |0 Comments

KANG [iKang Healthcare] CORRESP: (Original Filing)

[February 24, 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.]

KANG [iKang Healthcare] CORRESP: February 24, 2015 Ms. Sharon Blume Mr. Mark

[February 24, 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.]

ALN [American Lorain] CORRESP: American Lorain Corporation February 20, 2015 Via EDGAR

[American Lorain Corporation February 20, 2015 Via EDGAR Division of Corporation Finance 100 F Street, NE Attn: H. Roger Schwall Assistant Director Re: American Lorain Corporation Form 10-K for Fiscal Year Ended December 31, 2013 Filed March 31, 2014 Response dated January 16, 2015 File No. 1-34449 Dear Mr. Schwall: American Lorain Corporation(“ALN” or the “Company” and sometimes referred to]

UTSI [UTSTARCOM] CORRESP: (Original Filing)

[UTStarcom Holdings Corp. Level 6, 28 Hennessy Road Admiralty, Hong Kong February 18, 2015 VIA EDGAR Mr. Larry Spirgel, Assistant Director Mr. Gregory Dundas, Attorney-Advisor Ms. Kathryn Jacobson, Senior Staff Accountant Division of Corporation Finance Re: UTStarcom Holdings Corp. Form 20-F for the Fiscal Year Ended December 31, 2013 Filed April 18, 2014 Response dated December 18, 2014 File No.]

By | 2016-03-27T18:58:29+00:00 February 18th, 2015|Categories: Chinese Stocks, SEC Original, UTSI|Tags: , , , , , |0 Comments

UTSI [UTSTARCOM] CORRESP: UTStarcom Holdings Corp. Level 6, 28 Hennessy Road

[UTStarcom Holdings Corp. Level 6, 28 Hennessy Road Admiralty, Hong Kong February 18, 2015 VIA EDGAR Mr. Larry Spirgel, Assistant Director Mr. Gregory Dundas, Attorney-Advisor Ms. Kathryn Jacobson, Senior Staff Accountant Division of Corporation Finance Re: UTStarcom Holdings Corp. Form 20-F for the Fiscal Year Ended December 31, 2013 Filed April 18, 2014 Response dated December 18, 2014 File No.]

By | 2016-03-27T19:00:04+00:00 February 18th, 2015|Categories: Chinese Stocks, UTSI, Webplus ver|Tags: , , , , , |0 Comments

YOKU [YOUKU TUDOU] CORRESP: (Original Filing)

[February 17, 2015 VIA EDGAR Kathryn Jacobson, Senior Staff Accountant Re: Youku Tudou Inc. (the Company Responses to the Staff’s Verbal Queries dated ) “ December 12, 2014 and January 29, 2015 Dear Ms. Jacobson: * * * * 1. In response to questions raised by the Staff on December 12, 2014, the Company respectfully also submits the following supplemental]

QUNR [Qunar Cayman Islands] CORRESP: (Original Filing)

[February 17, 2015 Ms. Jennifer Thompson Mr. Yong Kim Division of Corporation Finance 100F Street, NE Mail Stop 7010 U.S.A. Re: Qunar Cayman Islands Limited Form 20-F for the Fiscal Year Ended December 31, 2013 Filed April 29, 2014 File No. 1-36144 Dear Ms. Jennifer Thompson and Mr. Yong Kim, The Company has carefully reviewed and considered the staff’s comments,]

YOKU [YOUKU TUDOU] CORRESP: February 17, 2015 VIA EDGAR Kathryn Jacobson, Senior

[February 17, 2015 VIA EDGAR Kathryn Jacobson, Senior Staff Accountant Re: Youku Tudou Inc. (the Company Responses to the Staff’s Verbal Queries dated ) “ December 12, 2014 and January 29, 2015 Dear Ms. Jacobson: * * * * 1. In response to questions raised by the Staff on December 12, 2014, the Company respectfully also submits the following supplemental]

QUNR [Qunar Cayman Islands] CORRESP: February 17, 2015 Ms. Jennifer Thompson Mr. Yong

[February 17, 2015 Ms. Jennifer Thompson Mr. Yong Kim Division of Corporation Finance 100F Street, NE Mail Stop 7010 U.S.A. Re: Qunar Cayman Islands Limited Form 20-F for the Fiscal Year Ended December 31, 2013 Filed April 29, 2014 File No. 1-36144 Dear Ms. Jennifer Thompson and Mr. Yong Kim, The Company has carefully reviewed and considered the staff’s comments,]

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