[September 25, 2014 VIA EDGAR Larry Spirgel, Assistant Director Re: Youku Tudou Inc. (the Company ) Form 20-F for Fiscal Year Ended December 31, 2013 (the 2013 Form 20-F ) Filed April 16, 2014 (File No. 001-34977) Dear Mr. Spirgel, Ms. Jacobson and Mr. Suehiro: All capitalized terms used but not defined in this letter shall have the]
[September 25, 2014 VIA EDGAR 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: The Company has received the letter dated September 5, 2014 from the Staff of the Commission (the “Staff”) regarding our]
[September 25, 2014 Via EDGAR Mr. Nicholas Panos, Senior Special Counsel Office of Mergers and Acquisitions Division of Corporation Finance 100 F Street, N.E. Re: Le Gaga Holdings Limited Schedule 13E-3/A Filed on September 17, 2014 File No. 005-85878 Dear Mr. Panos: We represent the independent committee of the board of directors of the Company. To the extent any response]
[September 25, 2014 VIA EDGAR 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: The Company has received the letter dated September 5, 2014 from the Staff of the Commission (the “Staff”) regarding our]
[September 25, 2014 Via EDGAR Mr. Nicholas Panos, Senior Special Counsel Office of Mergers and Acquisitions Division of Corporation Finance 100 F Street, N.E. Re: Le Gaga Holdings Limited Schedule 13E-3/A Filed on September 17, 2014 File No. 005-85878 Dear Mr. Panos: We represent the independent committee of the board of directors of the Company. To the extent any response]
[[Letterhead of Fenwick & West LLP] September 25, 2014 Via EDGAR and Overnight Courier Division of Corporation Finance 100 F Street, NE Attention: David L. Orlic Special Counsel Office of Mergers and Acquisitions Re: Actions Semiconductor Co., Ltd Amendment No. 2 to Schedule TO-I filed September 19, 2014 SEC File No. 005-81375 Dear Mr. Orlic: Actions Company Staff Commission Comment]
[[Letterhead of Fenwick & West LLP] September 25, 2014 Via EDGAR and Overnight Courier Division of Corporation Finance 100 F Street, NE Attention: David L. Orlic Special Counsel Office of Mergers and Acquisitions Re: Actions Semiconductor Co., Ltd Amendment No. 2 to Schedule TO-I filed September 19, 2014 SEC File No. 005-81375 Dear Mr. Orlic: Actions Company Staff Commission Comment]
[[Letterhead ofCountry Style Cooking Restaurant Chain Co., Ltd] September 25, 2014 VIA EDGAR AND FACSIMILE Linda Cvrkel, Accounting Branch Chief Heather Clark Claire Erlanger Division of Corporation Finance 100 F Street, N.E. Re: Country Style Cooking Restaurant Chain Co., Ltd. (the "Company") Form 20-F for Fiscal Year Ended December 31, 2013 (the "2013 20-F") Filed April 17, 2014 File No.]
[[Letterhead ofCountry Style Cooking Restaurant Chain Co., Ltd] September 25, 2014 VIA EDGAR AND FACSIMILE Linda Cvrkel, Accounting Branch Chief Heather Clark Claire Erlanger Division of Corporation Finance 100 F Street, N.E. Re: Country Style Cooking Restaurant Chain Co., Ltd. (the "Company") Form 20-F for Fiscal Year Ended December 31, 2013 (the "2013 20-F") Filed April 17, 2014 File No.]
[September 25, 2014 VIA EDGAR Larry Spirgel, Assistant Director Re: Youku Tudou Inc. (the Company ) Form 20-F for Fiscal Year Ended December 31, 2013 (the 2013 Form 20-F ) Filed April 16, 2014 (File No. 001-34977) Dear Mr. Spirgel, Ms. Jacobson and Mr. Suehiro: All capitalized terms used but not defined in this letter shall have the]
