[Morgan Stanley & Co. International plc 25 Cabot Square, Canary Wharf London E14 4QA United Kingdom Credit Suisse Securities (USA) LLC Eleven Madison Avenue New York, N.Y. 10010 J.P. Morgan Securities LLC 383 Madison Avenue New York, NY 10179 China Renaissance Securities (Hong Kong) Limited Unit 901, Agricultural Bank of China Tower 50 Connaught Road Central, Central Hong Kong VIA]
[Morgan Stanley & Co. International plc 25 Cabot Square, Canary Wharf London E14 4QA United Kingdom Credit Suisse Securities (USA) LLC Eleven Madison Avenue New York, N.Y. 10010 J.P. Morgan Securities LLC 383 Madison Avenue New York, NY 10179 China Renaissance Securities (Hong Kong) Limited Unit 901, Agricultural Bank of China Tower 50 Connaught Road Central, Central Hong Kong VIA]
[MOMO INC. December 8, 2014 VIA EDGAR AND E-MAIL Barbara C. Jacobs, Assistant Director Matthew Crispino, Staff Attorney Gabriel Eckstein, Staff Attorney Stephen Krikorian, Accounting Branch Chief Ryan Rohn, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Momo Inc. Registration Statement on Form F-1 (Registration No. 333-199996) Registration Statement on Form 8-A (Registration No. 001-36765) Dear Ladies]
[December 8, 2014 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 November 7, 2014 from the Staff of the Commission (the “Staff”) regarding our annual report on Form 20-F for the fiscal year ended]
[December 8, 2014 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 November 7, 2014 from the Staff of the Commission (the “Staff”) regarding our annual report on Form 20-F for the fiscal year ended]
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[UTStarcom Holdings Corp. December 4, 2014 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. (the Company) Form 20-F for the year ended December 31, 2013 Filed April 18, 2014 Response dated October 28, 2014 File No. 001-35216 Dear Mr. Spirgel, Mr. Dundas, Ms.]
[UTStarcom Holdings Corp. December 4, 2014 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. (the Company) Form 20-F for the year ended December 31, 2013 Filed April 18, 2014 Response dated October 28, 2014 File No. 001-35216 Dear Mr. Spirgel, Mr. Dundas, Ms.]
[China Finance Online Co. Limited 9th Floor of Tower C, Corporate Square No.35 Financial Street, Xicheng District Beijing 100033, China December 3, 2014 VIA EDGAR AND HAND DELIVERY Patrick Gilmore, Accounting Branch Chief Eiko Yaoita Pyles, Staff Accountant Christine Davis, Assistant Chief Accountant Maryse Mills-Apenteng, Special Counsel 100 F Street, N.E. Re: China Finance Online Co. Limited Form 20-F for]
