[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]
[Trina Solar Limited No. 2 Tian He Road Electronics Park, New District Changzhou, Jiangsu 213031 China Tel: +86 519 8548 2008 Fax: +86 519 8517 6025 December 1, 2014 VIA CORRESPONDENCE Eric Atallah Kate Tillan, Assistant Chief Accountant Martin James, Senior Assistant Chief Accountant Division of Corporation Finance 100 F Street, N.E. Re: Trina Solar Limited Form 20-F for the]
[21Vianet Group, Inc. M5, 1 Jiuxianqiao East Road Chaoyang District Beijing, 100016 The Peoples Republic of China November 28, 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 November 28, 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]
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[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 November VIA EDGAR Mr. Martin James, Senior Assistant Chief Accountant Mr. Kate Tillan, Assistant Chief Accountant Mr. Li Xiao, Staff Accountant Division of Corporation Finance Exchange Commission (the “Commission”) Re: China Sunergy Co., Ltd.]
[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 November VIA EDGAR Mr. Martin James, Senior Assistant Chief Accountant Mr. Kate Tillan, Assistant Chief Accountant Mr. Li Xiao, Staff Accountant Division of Corporation Finance Exchange Commission (the “Commission”) Re: China Sunergy Co., Ltd.]
[November 21, 2014 VIA EDGAR Mr. Stephen Krikorian, Accounting Branch Chief Mr. Ryan Rohn, Staff Accountant 100 F Street, N.E. Re: Qihoo 360 Technology Co. Ltd. Form 20-F for the fiscal year ended December 31, 2013 Filed April 25, 2014 File No. 001-35109 Dear Mr. Krikorian and Mr. Rohn: If you have any additional questions regarding the Form 20-F, please]
[November 21, 2014 VIA EDGAR Mr. Stephen Krikorian, Accounting Branch Chief Mr. Ryan Rohn, Staff Accountant 100 F Street, N.E. Re: Qihoo 360 Technology Co. Ltd. Form 20-F for the fiscal year ended December 31, 2013 Filed April 25, 2014 File No. 001-35109 Dear Mr. Krikorian and Mr. Rohn: If you have any additional questions regarding the Form 20-F, please]
[[Letterhead of Perfect World Co., Ltd.] November 13, 2014 VIA EDGAR Craig Wilson, Senior Assistant Chief Accountant Juan Migone, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Perfect World Co., Ltd. (the Company) Form 20-F for the Fiscal Year Ended December 31, 2013 (the 2013 20-F) Filed April 29, 2014 (File No. 001-33587) Dear Mr. Wilson and]
