[CHINA GREEN AGRICULTURE, INC. 300 Walnut Street, Suite 245, Des Moines, Iowa 50309 February 13, 2015 Via Edgar Division of Corporation Finance 100 F Street, NE Mail Stop: 3561 Attention: Melissa Raminpour, Branch Chief Re: China Green Agriculture, Inc. Form 10-K for the Fiscal Year Ended June 30, 2014 Filed September 15, 2014 File No. 001-34260 Dear Ms. Raminpour: Form]
[CHINA GREEN AGRICULTURE, INC. 300 Walnut Street, Suite 245, Des Moines, Iowa 50309 February 13, 2015 Via Edgar Division of Corporation Finance 100 F Street, NE Mail Stop: 3561 Attention: Melissa Raminpour, Branch Chief Re: China Green Agriculture, Inc. Form 10-K for the Fiscal Year Ended June 30, 2014 Filed September 15, 2014 File No. 001-34260 Dear Ms. Raminpour: Form]
[February 12, 2015 VIA EDGAR Kathryn Jacobson, Senior Staff Accountant Re: Youku Tudou Inc. (the Company Responses to the Staffs Verbal Queries dated January 16 and January 29, 2015 ) Dear Ms. Jacobson: * * * * Conference call on January 16, 2015 1. The Staff inquired about the appropriateness of the Companys revenue recognition policy for advertising arrangements]
[February 12, 2015 VIA EDGAR Kathryn Jacobson, Senior Staff Accountant Re: Youku Tudou Inc. (the Company Responses to the Staffs Verbal Queries dated January 16 and January 29, 2015 ) Dear Ms. Jacobson: * * * * Conference call on January 16, 2015 1. The Staff inquired about the appropriateness of the Companys revenue recognition policy for advertising arrangements]
[s c/o Kuanggong Road and Tiyu Road 10th Floor, Chengshi Xin Yong She, Tiyu Road, Xinhua District s s Pingdingshan, February 11, 2015 John Cash, Branch Chief Division of Corporation Finance Mail Stop 4631 100 F Street, N.E. Re: SinoCoking Coal and Coke Chemical Industries, Inc. Correspondence to Comments to Form 10-K for the year ended June 30, 2014 Filed:]
[s c/o Kuanggong Road and Tiyu Road 10th Floor, Chengshi Xin Yong She, Tiyu Road, Xinhua District s s Pingdingshan, February 11, 2015 John Cash, Branch Chief Division of Corporation Finance Mail Stop 4631 100 F Street, N.E. Re: SinoCoking Coal and Coke Chemical Industries, Inc. Correspondence to Comments to Form 10-K for the year ended June 30, 2014 Filed:]
[UTOHOME NC A 10th Floor Tower B, CEC Plaza, 3 Dan Ling Street Haidian District, Beijing 100080 The Peoples Republic of China February 10, 2015 VIA EDGAR Patrick Gilmore, Accounting Branch Chief Christine Davis, Assistant Chief Accountant David Edgar, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Company Form 20-F for the Fiscal Year Ended December 31,]
[Albany Northern Virginia Atlanta Orange County Brussels Rancho Santa Fe Denver San Diego Los Angeles San Francisco Miami Seoul New York THOMAS WARDELL EMAIL ADDRESS 404.527.4990 twardell@mckennalong.com Direct Fax: 404.527.4198 February 10, 2015 Ms. Karina V. Dorin Re: American Lorain Corporation Form 10-K for Fiscal Year Ended December 31, 2013 Filed March 31, 2014 Response dated January 16, 2015 File]
[UTOHOME NC A 10th Floor Tower B, CEC Plaza, 3 Dan Ling Street Haidian District, Beijing 100080 The Peoples Republic of China February 10, 2015 VIA EDGAR Patrick Gilmore, Accounting Branch Chief Christine Davis, Assistant Chief Accountant David Edgar, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Company Form 20-F for the Fiscal Year Ended December 31,]
[Albany Northern Virginia Atlanta Orange County Brussels Rancho Santa Fe Denver San Diego Los Angeles San Francisco Miami Seoul New York THOMAS WARDELL EMAIL ADDRESS 404.527.4990 twardell@mckennalong.com Direct Fax: 404.527.4198 February 10, 2015 Ms. Karina V. Dorin Re: American Lorain Corporation Form 10-K for Fiscal Year Ended December 31, 2013 Filed March 31, 2014 Response dated January 16, 2015 File]
