[Orient Paper, Inc. Science Park, Juli Road, Xushui County, Baoding City Hebei Province, P.R. China 072550 June 24, 2014 VIA EDGAR AND EMAIL 100 F Street NE Attention: Anne Nguyen Parker, Branch Chief Norman von Holtzendorff, Senior Counsel Re: Orient Paper, Inc. File No. Ladies and Gentlemen: · · · Please contact Jack I. Kantrowitz of DLA Piper LLP (US),]
[PARTNERS JOHN ADEBIYI ¨ CHRISTOPHER W. BETTS EDWARD H.P. LAM ¨ * G.S. PAUL MITCHARD QC ¨ CLIVE W. ROUGH ¨ JONATHAN B. STONE * ALEC P. TRACY * ¨ (ALSO ADMITTED IN ENGLAND & WALES) * (ALSO ADMITTED IN NEW YORK) REGISTERED FOREIGN LAWYERS WILL H. CAI (CALIFORNIA) Z. JULIE GAO (CALIFORNIA) BRADLEY A. KLEIN (ILLINOIS) RORY MCALPINE (ENGLAND]
[UNITED MICROELECTRONICS CORPORATION Mr. Kevin L. Vaughn, Accounting Branch Chief Mr. Dennis Hult, Staff Accountant Division of Corporation Finance 100 F Street, NE Re: Form 20-F for Fiscal Year Ended December 31, 2013 Filed April 18, 2014 File No. 001-15128 Dear Mr. Vaughn and Mr. Hult: For your convenience, we have included your comments in this response letter in bold]
[Partners (admitted in Hong Kong) 3 Pierre-Luc Arsenault 6 Christopher Braunack 6 Henry M.C. Cheng 3 Michel Debolt 6 Justin M. Dolling 1,5,6 David Patrick Eich 2 Liu Gan 6 Wing Lau 6 Douglas S. Murning 6 Nicholas A. Norris 3 John A. Otoshi 8 Jamii Quoc 1 Jesse D. Sheley 6,7 Steven Tran 3,6 Dominic W.L. Tsun Li Chien]
[J.P. Morgan Securities LLC 383 Madison Avenue New York, NY 10179 Citigroup Global Markets Inc. 388 Greenwich Street New York, New York 10013 VIA EDGAR AND FACSIMILE June 20 , 201 4 Mark P. Shuman, Legal Branch Chief Matthew Crispino, Staff Attorney Division of Corporation Finance 100 F Street, N.E. U.S.A. Re: Xunlei Limited Registration Statement on Form 8-A (Registration]
[J.P. Morgan Securities LLC 383 Madison Avenue New York, NY 10179 Citigroup Global Markets Inc. 388 Greenwich Street New York, New York 10013 VIA EDGAR AND FACSIMILE June 20 , 201 4 Mark P. Shuman, Legal Branch Chief Matthew Crispino, Staff Attorney Division of Corporation Finance 100 F Street, N.E. U.S.A. Re: Xunlei Limited Registration Statement on Form 8-A (Registration]
[XUNLEI LIMITED June 20, 2014 VIA EDGAR Mark P. Shuman, Legal Branch Chief Matthew Crispino, Staff Attorney Division of Corporation Finance 100 F Street, N.E. U. S. A. Re: Xunlei Limited Registration Statement on Form F-1 (Registration No. 333-196221) Registration Statement on Form 8-A (Registration No. 001-3 5224 ) Dear Ladies and Gentlemen: If there is any change in the]
[PARTNERS JOHN ADEBIYI ¨ CHRISTOPHER W. BETTS EDWARD H.P. LAM ¨ * G.S. PAUL MITCHARD QC ¨ CLIVE W. ROUGH ¨ JONATHAN B. STONE * ALEC P. TRACY * ¨ (ALSO ADMITTED IN ENGLAND & WALES) * (ALSO ADMITTED IN NEW YORK) REGISTERED FOREIGN LAWYERS WILL H. CAI (CALIFORNIA) Z. JULIE GAO (CALIFORNIA) BRADLEY A. KLEIN (ILLINOIS) RORY MCALPINE (ENGLAND]
[DLA Piper LLP (US) T F June 18, 2014 VIA EMAIL AND EDGAR Ann Nguyen Parker Branch Chief Division of Corporation Finance 100 F Street, NE Re: Orient Paper, Inc. Dear Ms. Parker: Company we Staff Commission Registration Statement Comment Letter Amendment No. 1 This letter is submitted on behalf of Orient Paper, Inc. (the “ For reference purposes, the]
[China Recycling Energy Corporation] [ June 17, 2014 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Mara L. Ransom, Assistant Director Scott M. Anderegg, Staff Attorney Re: China Recycling Energy Corporation Resale Form S-3/A (No.1) Registration Statement File No. 333-194470 Dear Mr. Anderegg: If you have any further comments or require any further information or if any]
