[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]
[January 16, 2015 VIA EDGAR Larry Spirgel, Assistant Director Re: Youku Tudou Inc. (the Company ) Form 20-F for Fiscal Year Ended December 31, 2013 (the 2013 Form 20-F ) Filed April 16, 2014 (File No. 001-34977) Dear Mr. Spirgel, Ms. Jacobson and Mr. Suehiro: All capitalized terms used but not defined in this letter shall have the meanings ascribed]
[[Letterhead of Orrick, Herrington & Sutcliffe LLP] January 14, 2015 Brett E. Cooper (415) 773-5918 bcooper@orrick.com VIA EDGAR CORRESPONDENCE Robert F. Telewicz, Jr., Senior Staff Accountant Division of Corporation Finance 100 F Street, NE Re: China Metro-Rural Holdings Limited Form 20-F for Fiscal Year Ended March 31, 2014 Filed July 11, 2014 File No. 000-53776 Dear Mr. Telewicz: Form 20-F]
[[Letterhead of Orrick, Herrington & Sutcliffe LLP] January 14, 2015 Brett E. Cooper (415) 773-5918 bcooper@orrick.com VIA EDGAR CORRESPONDENCE Robert F. Telewicz, Jr., Senior Staff Accountant Division of Corporation Finance 100 F Street, NE Re: China Metro-Rural Holdings Limited Form 20-F for Fiscal Year Ended March 31, 2014 Filed July 11, 2014 File No. 000-53776 Dear Mr. Telewicz: Form 20-F]
[January 13, 2015 Ms. Jennifer Thompson Mr. Yong Kim Division of Corporation Finance 100F Street, NE Mail Stop 7010 U.S.A. Re: 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, Form 20-F for fiscal year ended December 31, 2013 Item 4.B. Business Overview, page]
[January 13, 2015 Ms. Jennifer Thompson Mr. Yong Kim Division of Corporation Finance 100F Street, NE Mail Stop 7010 U.S.A. Re: 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, Form 20-F for fiscal year ended December 31, 2013 Item 4.B. Business Overview, page]
[21Vianet Group, Inc. M5, 1 Jiuxianqiao East Road Chaoyang District Beijing, 100016 The Peoples Republic of China January 13, 2015 VIA EDGAR Craig Wilson, Senior Assistant Chief Accountant Melissa Walsh, Staff Accountant Jeffrey Kauten, Staff Attorney Matthew Crispino, Staff Attorney Division of Corporation Finance 100 F Street, N.E. Re: 21Vianet Group, Inc. (the Company) Form 20-F for the Fiscal Year]
[January 12, 2015 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Stephen G. Krikorian, Accounting Branch Chief Re: Sohu.com Inc. Form 10-K for the fiscal year ended December 31, 2013 Filed on February 28, 2014 File No. 000-30961 Dear Mr. Krikorian: Sohu Company Staff Second Comment Letter Form 10-K We are transmitting this letter on behalf of]
[January 12, 2015 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Stephen G. Krikorian, Accounting Branch Chief Re: Sohu.com Inc. Form 10-K for the fiscal year ended December 31, 2013 Filed on February 28, 2014 File No. 000-30961 Dear Mr. Krikorian: Sohu Company Staff Second Comment Letter Form 10-K We are transmitting this letter on behalf of]
