[ReneSola Ltd No. 8 Baoqun Road, Yaozhuang Town Jiashan County, Zhejiang Province 314117 People’s Republic of China September 23, 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 September 23, 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,]
[September 19, 2014 VIA EDGAR Laura Veator, Staff Accountant Ivan Griswold, Staff Attorney Barbara C. Jacobs, Assistant Director , Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: Ctrip.com International, Ltd. Form 20-F for the Fiscal Year Ended December 31, 2013 Filed on March 28, 2014 (the 2013 Form 20-F) File No. 001-33853 Dear Ms. Veator, Mr.]
[September 19, 2014 VIA EDGAR Laura Veator, Staff Accountant Ivan Griswold, Staff Attorney Barbara C. Jacobs, Assistant Director , Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: Ctrip.com International, Ltd. Form 20-F for the Fiscal Year Ended December 31, 2013 Filed on March 28, 2014 (the 2013 Form 20-F) File No. 001-33853 Dear Ms. Veator, Mr.]
[September 17, 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 Filed on August 18, 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]
[[CITIBANK LETTERHEAD] September 16, 2014 Via EDGAR and Telecopier 100 F Street, N.E. Attention Paul Dudek, Esq Division of International Corporate Finance Fax: (202) 772-9207 Re: Alibaba Group Holding Limited Registration Statement on Form F-6 (Registration No.: 333-198401) Dear Mr. Dudek: Depositary Company ADS Citibank N.A., as depositary (the “ Please call me at (212) 816-6351 if you have any]
[[CITIBANK LETTERHEAD] September 16, 2014 Via EDGAR and Telecopier 100 F Street, N.E. Attention Paul Dudek, Esq Division of International Corporate Finance Fax: (202) 772-9207 Re: Alibaba Group Holding Limited Registration Statement on Form F-6 (Registration No.: 333-198401) Dear Mr. Dudek: Depositary Company ADS Citibank N.A., as depositary (the “ Please call me at (212) 816-6351 if you have any]
[Credit Suisse Securities (USA) LLC Eleven Madison Avenue New York, NY 10010 U.S.A. Deutsche Bank Securities Inc. 60 Wall Street New York, NY 10005 U.S.A. Goldman Sachs (Asia) L.L.C. 68th Floor, Cheung Kong Center 2 Queens Road Central Hong Kong J.P. Morgan Securities LLC 383 Madison Avenue New York, NY 10179 U.S.A. Morgan Stanley & Co. International plc 25 Cabot]
[Credit Suisse Securities (USA) LLC Eleven Madison Avenue New York, NY 10010 U.S.A. Deutsche Bank Securities Inc. 60 Wall Street New York, NY 10005 U.S.A. Goldman Sachs (Asia) L.L.C. 68th Floor, Cheung Kong Center 2 Queens Road Central Hong Kong J.P. Morgan Securities LLC 383 Madison Avenue New York, NY 10179 U.S.A. Morgan Stanley & Co. International plc 25 Cabot]
[Alibaba Group Holding Limited c/o Alibaba Group Services Limited 26/F Tower One, Times Square 1 Matheson Street Causeway Bay Hong Kong September 16, 2014 VIA EDGAR 100 F Street, N.E. Attention: Ms. Mara L. Ransom, Assistant Director Mr. Dietrich King, Legal Branch Chief Ms. Lisa Kohl, Senior Attorney Re: Alibaba Group Holding Limited Registration Statement on Form 8-A (Registration No.]
