[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 E-M lchen@stblaw.com Aug 6, 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,]
[[Letterhead of Daqo New Energy Corp.] 666 Longdu Avenue Wanzhou, Chongqing 404000 The People’s Republic of China August 6, 2014 VIA EDGAR Martin James, Senior Assistant Chief Accountant Brian Soares 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]
[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 E-M lchen@stblaw.com Aug 6, 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,]
[August 5, 2014 VIA EDGAR CORRESP Brian Cascio Gary Todd Kristin Lochhead Division of Corporation Finance 100 F Street, NE Re: JinkoSolar Holding Co., Ltd. Form 20-F for the fiscal year ended December 31, 2013 Filed April 18, 2014 File No. 001-34615 Dear Mr. Cascio, Mr. Todd and Ms. Lochhead: Staff Commission 20-F Company Reference is made to the letter]
[KANDI TECHNOLOGIES GROUP, INC. Jinhua City Industrial Zone, Jinhua, Zhejiang Province, Peoples Republic of China 321016 August 4, 2014 VIA EDGAR Division of Corporation Finance 100 F Street, NE Attention: John Dana Brown Tonya K. Aldave RE: Kandi Technologies Group, Inc. Registration Statement on Form S-3 Filed: June 20, 2014 Amended: July 21, 2014 File No.: 333-196938 Ladies and Gentlemen:]
[Credit Suisse Securities (USA) LLC Eleven Madison Avenue New York, NY 10010 U.S.A. J.P. Morgan Securities LLC 383 Madison Avenue New York, NY 10179 VIA EDGAR August 4, 2014 Maryse Mills-Apenteng, Special Counsel Edwin Kim, Attorney-Advisor Stephen Krikorian, Accounting Branch Chief Melissa Walsh, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: iDreamSky Technology Limited Registration Statement on]
[VIA EDGAR CORRESPONDENCE Branch Chief Division of Corporation Finance 100 F Street, NE Attn: Mr. Daniel L. Gordon August 4, 2014 Dear Mr. Gordon, Re: Melco Crown Entertainment Limited (the Company or we) Form 20-F for the Fiscal Year Ended December 31, 2013 (Form 20F) Filed April 15, 2014 File No. 001-33178 We are responding to the Staffs letter of]
[Credit Suisse Securities (USA) LLC Eleven Madison Avenue New York, NY 10010 U.S.A. J.P. Morgan Securities LLC 383 Madison Avenue New York, NY 10179 VIA EDGAR August 4, 2014 Maryse Mills-Apenteng, Special Counsel Edwin Kim, Attorney-Advisor Stephen Krikorian, Accounting Branch Chief Melissa Walsh, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: iDreamSky Technology Limited Registration Statement on]
[VIA EDGAR CORRESPONDENCE Branch Chief Division of Corporation Finance 100 F Street, NE Attn: Mr. Daniel L. Gordon August 4, 2014 Dear Mr. Gordon, Re: Melco Crown Entertainment Limited (the Company or we) Form 20-F for the Fiscal Year Ended December 31, 2013 (Form 20F) Filed April 15, 2014 File No. 001-33178 We are responding to the Staffs letter of]
[iDreamSky Technology Limited 16/F, A3 Building, Kexing Science Park 15 Keyuan Road North, Nanshan District Shenzhen, Guangdong, 518057 The Peoples Republic of China August 4, 2014 VIA EDGAR CORRESPONDENCE AND FACSIMILE Ms. Maryse Mills-Apenteng, Special Counsel Mr. Edwin Kim, Attorney-Advisor Mr. Stephen Krikorian, Accounting Branch Chief Ms. Melissa Walsh, Staff Accountant Division of Corporation Finance 100 F Street, N.E. U.S.A.]
