[NOAH HOLDINGS LIMITED No. 32 Qinhuangdao Road, Building C Shanghai 200082, Peoples Republic of China August 26, 2014 VIA EDGAR Kevin W. Vaughn, Branch Chief Lory Empie, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Noah Holdings Limited (the Company) Form 20-F for Fiscal Year Ended December 31, 2013 (the 2013 20-F) Filed March 24, 2014 File]
[NOAH HOLDINGS LIMITED No. 32 Qinhuangdao Road, Building C Shanghai 200082, Peoples Republic of China August 26, 2014 VIA EDGAR Kevin W. Vaughn, Branch Chief Lory Empie, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Noah Holdings Limited (the Company) Form 20-F for Fiscal Year Ended December 31, 2013 (the 2013 20-F) Filed March 24, 2014 File]
[[Letterhead of E-House (China) Holdings Limited] August 26, 2014 VIA EDGAR Kevin Woody, Accounting Branch Chief Shannon Sobotka, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: E-House (China) Holdings Limited (the Company) Form 20-F for Fiscal Year Ended December 31, 2013 (2013 20-F) Filed April 23, 2014 File No. 001-33616 Dear Mr. Woody and Ms. Sobotka: Staff]
[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 MAIL DDRESS lchen@stblaw.com E- August 22, 2014 VIA EDGAR 100 F Street, N.E. Attention: Mr. Jarrett Torno, Staff Accountant Ms. Mara L. Ransom, Assistant Director Ms. Jennifer Thompson, Accounting Branch Chief Mr. Dietrich]
[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 MAIL DDRESS lchen@stblaw.com E- August 22, 2014 VIA EDGAR 100 F Street, N.E. Attention: Mr. Jarrett Torno, Staff Accountant Ms. Mara L. Ransom, Assistant Director Ms. Jennifer Thompson, Accounting Branch Chief Mr. Dietrich]
[Sinopec Shanghai Petrochemical Company Limited No. 48 Jinyi Road Jinshan District, Shanghai, 200540 Peoples Republic of China Via EDGAR August 20, 2014 Mr. John Cash, Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: Sinopec Shanghai Petrochemical Company Limited (the Company) Form 20-F for the Fiscal Year Ended December 31, 2013 filed on April 30, 2014 File]
[August 20, 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] [August 20, 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]
[August 20, 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] [August 20, 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]
[Sinopec Shanghai Petrochemical Company Limited No. 48 Jinyi Road Jinshan District, Shanghai, 200540 Peoples Republic of China Via EDGAR August 20, 2014 Mr. John Cash, Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: Sinopec Shanghai Petrochemical Company Limited (the Company) Form 20-F for the Fiscal Year Ended December 31, 2013 filed on April 30, 2014 File]
[HOME INNS & HOTELS MANAGEMENT INC. No. 124 Caobao Road Xuhui District Shanghai 200235 People’s Republic of China August 19, 2014 VIA EDGAR Kevin Woody, Branch Chief Shannon Sobotka, Staff Accountant Angela McHale, Senior Counsel Division of Corporation Finance 100 F Street, N.E. Re: Home Inns & Hotel Management Inc. (the “Company”) Form 20-F for Fiscal Year Ended December 31,]
