[China Ming Yang Wind Power Group Limited Jianye Road, Mingyang Industry Park National Hi-Tech Industrial Development Zone Zhongshan, Guangdong 528437 Peoples Republic of China Tel: (86) 760-2813-8666 Fax: (86) 760-2813-8709 VIA EDGAR February 2, 2015 100 F Street, N.E. Mr. Brian Cascio, Accounting Branch Chief Mr. Andri Boerman, Reviewing Accountant Mr. Gary Todd, Reviewing Accountant Re: China Ming Yang Wind]
[China Ming Yang Wind Power Group Limited Jianye Road, Mingyang Industry Park National Hi-Tech Industrial Development Zone Zhongshan, Guangdong 528437 Peoples Republic of China Tel: (86) 760-2813-8666 Fax: (86) 760-2813-8709 VIA EDGAR February 2, 2015 100 F Street, N.E. Mr. Brian Cascio, Accounting Branch Chief Mr. Andri Boerman, Reviewing Accountant Mr. Gary Todd, Reviewing Accountant Re: China Ming Yang Wind]
[January 30, 2015 VIA EDGAR Mr. Stephen Krikorian, Accounting Branch Chief Re: Qihoo 360 Technology Co. Ltd. Dear Mr. Krikorian and Mr. Rohn, This letter sets forth our responses to the comments contained in the letter dated January 15, 2015 from the Staff of the Commission (the “Staff”) regarding our annual report on Form 20-F for the fiscal year ended]
[CHINA SUNERGY CO., LTD. No. 123 Focheng West Road Jiangning Economic & Technical Development Zone Nanjing, Jiangsu 211100, People’s Republic of China (86 25) 5276 6688 January 30, 20 VIA EDGAR Mr. Martin James, Senior Assistant Chief Accountant Ms. Kate Tillan, Assistant Chief Accountant Ms. Li Xiao, Staff Accountant Division of Corporation Finance Exchange Commission (the “Commission”) Re: China Sunergy]
[CHINA GREEN AGRICULTURE, INC. January 23, 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 Dear Ms. Raminpour: Please feel free to contact me or Elizabeth Chen, Esq. at 212-326-0199 or via fax at 212-798-6366,]
[CHINA GREEN AGRICULTURE, INC. January 23, 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 Dear Ms. Raminpour: Please feel free to contact me or Elizabeth Chen, Esq. at 212-326-0199 or via fax at 212-798-6366,]
[American Lorain Corporation January 16, 2015 Via EDGAR Re: Re: American Lorain Corporation Form 10-K for Fiscal Year Ended December 31, 2013 Filed March 31, 2014 Definitive Proxy Statement on Schedule 14A Filed April 30, 2014 Form 10-Q for Quarterly Period Ended September 30, 2014 Filed November 19, 2014 File No. 1-34449 Dear Mr. Schwall: American Lorain Corporation(ALN or the] [CORRESP 2 filename2.htm]
[American Lorain Corporation January 16, 2015 Via EDGAR Re: Re: American Lorain Corporation Form 10-K for Fiscal Year Ended December 31, 2013 Filed March 31, 2014 Definitive Proxy Statement on Schedule 14A Filed April 30, 2014 Form 10-Q for Quarterly Period Ended September 30, 2014 Filed November 19, 2014 File No. 1-34449 Dear Mr. Schwall: American Lorain Corporation(ALN or the] [CORRESP 2 filename2.htm]
[OWER TH LOOR ICBC T ARDEN OAD 3 G ONG ONG H (852) 2514-7600 ACSIMILE F IRECT IAL UMBER D +852-2514-7630 AIL DDRESS E-M lchen@stblaw.com January 16, 2015 VIA EDGAR Mr. Brian Cascio, Accounting Branch Chief Mr. Andri Boerman, Reviewing Accountant Mr. Gary Todd, Reviewing Accountant 100 F Street, N.E. Re: China Ming Yang Wind Power Holding Limited Form 20-F]
[China Mobile Games and Entertainment Group Limited Block A, 15/F Huajian Building 233 Tianfu Road, Tianhe District Guangzhou, Peoples Republic of China January 16, 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]
