[KADDEN RPS LATE EAGHER LOM S DIRECT DIAL 852-3740 4863 DIRECT FAX 852-3740 4727 ARTNERS P OHN DEBIYI ¿ J HRISTOPHER ETTS C DWARD AM ¿ E AUL ITCHARD ¿ G.S. P LIVE OUGH ¿ C ONATHAN TONE J LEC RACY A ¿ LSO DMITTED IN NGLAND ALES LSO DMITTED IN EW ORK * (A EGISTERED OREIGN AWYERS R ILL]
[SKADDEN, ARPS, SLATE, MEAGHER & FLOM 世達國際律師事務所 AFFILIATE OFFICES PARTNERS 42/F, EDINBURGH TOWER, THE LANDMARK JOHN ADEBIYI ¨ 15 QUEENS ROAD CENTRAL, HONG KONG BOSTON CHRISTOPHER W. BETTS CHICAGO EDWARD H.P. LAM ¨ * TEL: (852) 3740-4700 HOUSTON G.S. PAUL MITCHARD QC ¨ FAX: (852) 3740-4727 LOS ANGELES CLIVE W. ROUGH ¨ www.skadden.com NEW YORK JONATHAN B. STONE * PALO]
[SKADDEN, ARPS, SLATE, MEAGHER & FLOM 世達國際律師事務所 AFFILIATE OFFICES PARTNERS 42/F, EDINBURGH TOWER, THE LANDMARK JOHN ADEBIYI ¨ 15 QUEENS ROAD CENTRAL, HONG KONG BOSTON CHRISTOPHER W. BETTS CHICAGO EDWARD H.P. LAM ¨ * TEL: (852) 3740-4700 HOUSTON G.S. PAUL MITCHARD QC ¨ FAX: (852) 3740-4727 LOS ANGELES CLIVE W. ROUGH ¨ www.skadden.com NEW YORK JONATHAN B. STONE * PALO]
[AIDU NC B Baidu Campus No. 10 Shangdi 10th Street Haidian District, Beijing 100085 The Peoples Republic of China May 8, 2014 VIA EDGAR Patrick Gilmore, Accounting Branch Chief Melissa Kindelan, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Baidu, Inc. (the Company) Form 20-F for Fiscal Year Ended December 31, 2013 (the 2013 20-F) Filed March]
[AIDU NC B Baidu Campus No. 10 Shangdi 10th Street Haidian District, Beijing 100085 The Peoples Republic of China May 8, 2014 VIA EDGAR Patrick Gilmore, Accounting Branch Chief Melissa Kindelan, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Baidu, Inc. (the Company) Form 20-F for Fiscal Year Ended December 31, 2013 (the 2013 20-F) Filed March]
[AXIOM CAPITAL MANAGEMENT, INC. 780 Third Avenue New York, New York 10017 May 7, 2014 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Michael Clampitt, Senior Counsel Re: China Commercial Credit, Inc. Registration Statement on Form S-1 (File No. 333-193360) Dear Mr. Clampitt: Acting on behalf of the several underwriters, we hereby join in the request of]
[AXIOM CAPITAL MANAGEMENT, INC. 780 Third Avenue New York, New York 10017 May 7, 2014 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Michael Clampitt, Senior Counsel Re: China Commercial Credit, Inc. Registration Statement on Form S-1 (File No. 333-193360) Dear Mr. Clampitt: Acting on behalf of the several underwriters, we hereby join in the request of]
[China Commercial Credit, Inc. No. 1688, Yunli Road, Tongli Wujiang, Jiangsu Province People’s Republic of China (86-0512) 6396-0022 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Senior Counsel Esq. Re: China Commercial Credit, Inc. File No. 193360 Senior Counsel Dear Mr. Please note that we acknowledge the following: · · · Very truly yours, Huichun Qin CORRESP]
[May 7, 2014 VIA EMAIL AND MAIL Michael Clampitt Senior Counsel Division of Corporation Finance 100 F Street, N.E. Re: China Commercial Credit, Inc. Amendment No. 3 to Registration Statement on Form S-1 Filed April 25, 2014 File No. 333-193360 Dear Mr. Clampitt: Amendment No. 3 to Registration Statement on Form S-1 filed April 25, 2014 The Company, page 2]
[May 7, 2014 VIA EMAIL AND MAIL Michael Clampitt Senior Counsel Division of Corporation Finance 100 F Street, N.E. Re: China Commercial Credit, Inc. Amendment No. 3 to Registration Statement on Form S-1 Filed April 25, 2014 File No. 333-193360 Dear Mr. Clampitt: Amendment No. 3 to Registration Statement on Form S-1 filed April 25, 2014 The Company, page 2]
