[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]
[IMPSON HACHER ARTLETT S OWER TH LOOR ICBC T ARDEN OAD 3 G ONG ONG H (852) 2514-7600 ACSIMILE F IRECT IAL UMBER D +852-2514-7630 AIL DDRESS lchen@stblaw.com E-M September 15, 2014 VIA EDGAR 100 F Street, N.E. Attention: Ms. Mara L. Ransom, Assistant Director Ms. Jennifer Thompson, Accounting Branch Chief Mr. Dietrich King, Legal Branch Chief Ms. Lisa Kohl,]
[IMPSON HACHER ARTLETT S OWER TH LOOR ICBC T ARDEN OAD 3 G ONG ONG H (852) 2514-7600 ACSIMILE F IRECT IAL UMBER D +852-2514-7630 AIL DDRESS lchen@stblaw.com E-M September 15, 2014 VIA EDGAR 100 F Street, N.E. Attention: Ms. Mara L. Ransom, Assistant Director Ms. Jennifer Thompson, Accounting Branch Chief Mr. Dietrich King, Legal Branch Chief Ms. Lisa Kohl,]
[666 Longdu Avenue Wanzhou, Chongqing F4 404000 The People’s Republic of China September 15, 2014 VIA EDGAR Martin James, Senior Assistant Chief Accountant Kate Tillan, Assistant Chief Accountant Li Xiao, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Daqo New Energy Corp. (the “Company”) Form 20-F for the fiscal year ended December 31, 2013 (the “2013 20-F”)]
[666 Longdu Avenue Wanzhou, Chongqing F4 404000 The People’s Republic of China September 15, 2014 VIA EDGAR Martin James, Senior Assistant Chief Accountant Kate Tillan, Assistant Chief Accountant Li Xiao, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Daqo New Energy Corp. (the “Company”) Form 20-F for the fiscal year ended December 31, 2013 (the “2013 20-F”)]
[RENREN INC. 1/F, North Wing 18 Jiuxianqiao Middle Road Chaoyang District, Beijing 100016 Peoples Republic of China September 12, 2014 VIA EDGAR Craig Wilson, Sr. Asst. Chief Accountant Melissa Walsh, Staff Accountant Mark P. Shuman, Legal Branch Chief Jan Woo, Staff Attorney Division of Corporation Finance 100 F Street, N.E. Re: Renren Inc. (the Company) Form 20-F for Fiscal Year]
[RENREN INC. 1/F, North Wing 18 Jiuxianqiao Middle Road Chaoyang District, Beijing 100016 Peoples Republic of China September 12, 2014 VIA EDGAR Craig Wilson, Sr. Asst. Chief Accountant Melissa Walsh, Staff Accountant Mark P. Shuman, Legal Branch Chief Jan Woo, Staff Attorney Division of Corporation Finance 100 F Street, N.E. Re: Renren Inc. (the Company) Form 20-F for Fiscal Year]
[September 11, 2014 VIA EDGAR Attn: Ms. Linda Cvrkel Branch Chief, Division of Corporation Finance 100 F. Street, N.E. Heath D. Linsky 404-504-7691 hdl@mmmlaw.com www.mmmlaw.com Re: SORL Auto Parts, Inc. Form 10-K for the year ended December 31, 2013 Filed March 31, 2014 Form 10-Q for the quarter ended March 31, 2014 Filed May 15, 2014 File No. 000-11991 Dear] [September 11, 2014 VIA EDGAR Attn: Ms. Linda Cvrkel Branch Chief, Division of Corporation Finance 100 F. Street, N.E. Re: SORL Auto Parts, Inc. Form 10-K for the year ended December 31, 2013 Filed March 31, 2014 Form 10-Q for the quarter ended March 31, 2014 Filed May 15, 2014 File No. 000-11991 Dear Ms. Cvrkel: • the Company is]
[September 11, 2014 VIA EDGAR Attn: Ms. Linda Cvrkel Branch Chief, Division of Corporation Finance 100 F. Street, N.E. Heath D. Linsky 404-504-7691 hdl@mmmlaw.com www.mmmlaw.com Re: SORL Auto Parts, Inc. Form 10-K for the year ended December 31, 2013 Filed March 31, 2014 Form 10-Q for the quarter ended March 31, 2014 Filed May 15, 2014 File No. 000-11991 Dear] [September 11, 2014 VIA EDGAR Attn: Ms. Linda Cvrkel Branch Chief, Division of Corporation Finance 100 F. Street, N.E. Re: SORL Auto Parts, Inc. Form 10-K for the year ended December 31, 2013 Filed March 31, 2014 Form 10-Q for the quarter ended March 31, 2014 Filed May 15, 2014 File No. 000-11991 Dear Ms. Cvrkel: • the Company is]
[IMPSON HACHER ARTLETT S CBC OWER TH LOOR I ARDEN OAD 3 G ONG ONG H (852) 2514-7600 ACSIMILE F IRECT IAL UMBER D +852-2514-7630 AIL DDRESS lchen@stblaw.com E-M September 5, 2014 VIA EDGAR 100 F Street, N.E. Attention: Ms. Mara L. Ransom, Assistant Director Ms. Jennifer Thompson, Accounting Branch Chief Mr. Dietrich King, Legal Branch Chief Ms. Lisa Kohl,]
