[650 Page Mill Road Palo Alto, CA 94304-1050 PHONE 650.493.9300 FAX 650.493.6811 www.wsgr.com December 23, 2014 VIA EDGAR AND OVERNIGHT DELIVERY Division of Corporation Finance 100 F Street, N.E. Mail Stop 4561 Attention: Mark Brunhofer Jim B. Rosenberg Re: China Biologic Products, Inc. Form 10-K for the Fiscal Year Ended December 31, 2013 Filed March 12, 2014 File No. 1-34566]
[650 Page Mill Road Palo Alto, CA 94304-1050 PHONE 650.493.9300 FAX 650.493.6811 www.wsgr.com December 23, 2014 VIA EDGAR AND OVERNIGHT DELIVERY Division of Corporation Finance 100 F Street, N.E. Mail Stop 4561 Attention: Mark Brunhofer Jim B. Rosenberg Re: China Biologic Products, Inc. Form 10-K for the Fiscal Year Ended December 31, 2013 Filed March 12, 2014 File No. 1-34566]
[December 22, 2014 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: Staff Sohu Second Comment Letter We refer to a letter from the Division of Corporation Finance]
[December 22, 2014 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: Staff Sohu Second Comment Letter We refer to a letter from the Division of Corporation Finance]
[China Mobile Games and Entertainment Group Limited Block A, 15/F Huajian Building 233 Tianfu Road, Tianhe District Guangzhou, Peoples Republic of China December 19, 2014 VIA EDGAR AND E-MAIL 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]
[China Mobile Games and Entertainment Group Limited Block A, 15/F Huajian Building 233 Tianfu Road, Tianhe District Guangzhou, Peoples Republic of China December 19, 2014 VIA EDGAR AND E-MAIL 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]
[UTStarcom Holdings Corp. December 18, 2014 VIA EDGAR AS CORRESPONDENCE Mr. Larry Spirgel, Assistant Director Mr. Gregory Dundas, Attorney-Advisor Ms. Kathryn Jacobson, Senior Staff Accountant Re: UTStarcom Holdings Corp. Form 20-F for the fiscal year ended December 31, 2013 Filed April 18, 2014 Response dated October 28, 2014 File No. 001-35216 Dear Mr. Spirgel, For ease of review, we have]
[VIA EDGAR December 10, 2014 Larry Spirgel, Assistant Director Terry French, Account Branch Chief Sharon Virga, Senior Staff Accountant Division of Corporation Finance Re: Xueda Education Group Form 20-F for Fiscal Year Ended December 31, 2013 Filed March 31, 2014 File No. 001-34914 Dear Mr. Spirgel , Mr. French and Ms. Virga: If you have any questions, please contact the]
[21Vianet Group, Inc. M5, 1 Jiuxianqiao East Road Chaoyang District Beijing, 100016 The Peoples Republic of China December 9, 2014 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]
[21Vianet Group, Inc. M5, 1 Jiuxianqiao East Road Chaoyang District Beijing, 100016 The Peoples Republic of China December 9, 2014 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]
