[UTStarcom Holdings Corp. Level 6, 28 Hennessy Road, Admiralty, Hong Kong October 14, 2014 VIA EDGAR Mr. Larry Spirgel, Assistant Director Mr. Gregory Dundas, Attorney-Advisor Ms. Kathryn Jacobson, Senior Staff Accountant Re: UTStarcom Holdings Corp. (the Company) 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]
[UTStarcom Holdings Corp. Level 6, 28 Hennessy Road, Admiralty, Hong Kong October 14, 2014 VIA EDGAR Mr. Larry Spirgel, Assistant Director Mr. Gregory Dundas, Attorney-Advisor Ms. Kathryn Jacobson, Senior Staff Accountant Re: UTStarcom Holdings Corp. (the Company) 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]
[(Vimicro Letterhead) October 9, 2014 VIA EDGAR Mr. Kevin L. Vaughn, Accounting Branch Chief Mr. Martin James, Senior Assistant Chief Accountant Ms. Tara Harkins, Staff Accountant Division of Corporation Finance 100 F Street, NE Re: Vimicro International Corporation Form 20-F for the Fiscal Year Ended December 31, 2013 Filed April 29, 2014 File No. 001-34225 Dear Mr. Vaughn, Mr. James]
[(Vimicro Letterhead) October 9, 2014 VIA EDGAR Mr. Kevin L. Vaughn, Accounting Branch Chief Mr. Martin James, Senior Assistant Chief Accountant Ms. Tara Harkins, Staff Accountant Division of Corporation Finance 100 F Street, NE Re: Vimicro International Corporation Form 20-F for the Fiscal Year Ended December 31, 2013 Filed April 29, 2014 File No. 001-34225 Dear Mr. Vaughn, Mr. James]
[BEIJING BRUSSELS CENTURY CITY HONG KONG JAKARTA LONDON LOS ANGELES NEWPORT BEACH 2765 Sand Hill Road 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 3 , 2014 VIA EDGAR Division of Corporation Finance Mail Stop 3030 100 F Street, NE Attention: Susan Block, Attorney Advisor Re:]
[[Xinyuan Letterhead] October 1, 2014 Mr. Terence O’Brien Accounting Branch Chief Division of Corporation Finance Re: Xinyuan Real Estate Co., Ltd. File No. 1-33863 Dear Mr. O’Brien: We have addressed each of the Staff’s comments in the order presented in the Comment Letter. For ease of reference, we have included each Staff comment in bold and inserted our response after]
[CHINA FINANCE ONLINE CO. LIMITED 9th Floor of Tower C, Corporate Square NO. 35 Financial Street, Xicheng District Beijing 100033, China October 1, 2014 VIA EDGAR AND FACSIMILE Mr. Patrick Gilmore Accounting Branch Chief 100 F Street, N.E. RE China Finance Online Co. Limited Form 20-F for the Fiscal Year Ended December 31, 2013 Filed May 6, 2014 File No.]
[CHINA FINANCE ONLINE CO. LIMITED 9th Floor of Tower C, Corporate Square NO. 35 Financial Street, Xicheng District Beijing 100033, China October 1, 2014 VIA EDGAR AND FACSIMILE Mr. Patrick Gilmore Accounting Branch Chief 100 F Street, N.E. RE China Finance Online Co. Limited Form 20-F for the Fiscal Year Ended December 31, 2013 Filed May 6, 2014 File No.]
[September 29, 2014 VIA EDGAR AND E-MAIL Mr. Stephen Krikorian, Accounting Branch Chief 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, This letter sets forth our responses to the comments contained in the letter dated September 5, 2014 from]
[September 29, 2014 VIA EDGAR AND E-MAIL Mr. Stephen Krikorian, Accounting Branch Chief 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, This letter sets forth our responses to the comments contained in the letter dated September 5, 2014 from]
