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[ReneSola Ltd No. 8 Baoqun Road, Yaozhuang Town Jiashan County, Zhejiang Province 314117 People’s Republic of China October 31, 2014 VIA CORRESPONDENCE Kevin L. Vaughn, Accounting Branch Chief Jay Webb, Reviewing Accountant Lynn Dicker, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: ReneSola Ltd Form 20-F for the Fiscal Year Ended December 31, 2013 Filed April 25,]
[ReneSola Ltd No. 8 Baoqun Road, Yaozhuang Town Jiashan County, Zhejiang Province 314117 People’s Republic of China October 31, 2014 VIA CORRESPONDENCE Kevin L. Vaughn, Accounting Branch Chief Jay Webb, Reviewing Accountant Lynn Dicker, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: ReneSola Ltd Form 20-F for the Fiscal Year Ended December 31, 2013 Filed April 25,]
[BEIJING BRUSSELS CENTURY CITY HONG KONG JAKARTA LONDON LOS ANGELES NEWPORT BEACH 2765 Sand Hill Road Menlo Park, California 94025-7019 TELEPHONE (650) 473-2600 FACSIMILE (650) 473-2601 www.omm.com NEW YORK SAN FRANCISCO SEOUL SHANGHAI SINGAPORE TOKYO WRITERS DIRECT DIAL WRITERS E-MAIL ADDRESS October 28 , 2014 Confidential Division of Corporation Finance Mail Stop 3030]
[ENTERTAINMENT GAMING ASIA INC . Unit C1, Ground Floor, Koon Wah Building No. 2, Yuen Shun Circuit Yuen Chau Kok, Shatin New Territories, Hong Kong SAR October 28, 2014 VIA EDGAR Pamela Long, Assistant Director Division of Corporation Finance 100 F Street, N.E. Re: Entertainment Gaming Asia Inc. Dear Ms. Long: Entertainment Gaming Asia Inc. (the “Company”) hereby requests that]
[ENTERTAINMENT GAMING ASIA INC . Unit C1, Ground Floor, Koon Wah Building No. 2, Yuen Shun Circuit Yuen Chau Kok, Shatin New Territories, Hong Kong SAR October 28, 2014 VIA EDGAR Pamela Long, Assistant Director Division of Corporation Finance 100 F Street, N.E. Re: Entertainment Gaming Asia Inc. Dear Ms. Long: Entertainment Gaming Asia Inc. (the “Company”) hereby requests that]
[UTStarcom Holdings Corp. October 28, 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 year ended December 31, 2013 Filed April 18, 2014 File No. 001-35216 Dear Mr. Spirgel, Mr. Dundas, Ms. Jacobson and Ms. Gumbs: For ease of review, we]
[UTStarcom Holdings Corp. October 28, 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 year ended December 31, 2013 Filed April 18, 2014 File No. 001-35216 Dear Mr. Spirgel, Mr. Dundas, Ms. Jacobson and Ms. Gumbs: For ease of review, we]
[BEIJING BRUSSELS CENTURY CITY HONG KONG JAKARTA LONDON LOS ANGELES NEWPORT BEACH 2765 Sand Hill Road Menlo Park, California 94025-7019 TELEPHONE (650) 473-2600 FACSIMILE (650) 473-2601 www.omm.com NEW YORK SAN FRANCISCO SEOUL SHANGHAI SINGAPORE TOKYO WRITERS DIRECT DIAL WRITERS E-MAIL ADDRESS October 28 , 2014 Confidential Division of Corporation Finance Mail Stop 3030]
[Daniel K. Donahue Tel 949.732.6557 Fax 949.732.6501 donahued@gtlaw.com October 24, 2014 Via Edgar Pamela Long, Assistant Director Division of Corporation Finance 100 F Street, N.E. Re: Entertainment Gaming Asia Inc. Dear Ms. Long: Very truly yours, Daniel K. Donahue Daniel K. Donahue Enclosure cc: Entertainment Gaming Asia Inc. Greenberg Traurig, LLP n Attorneys at Law n WWW.GTLAW.COM 3161 Michelson Drive,]
