[China Housing & Land Development, Inc. 1008 Liuxue Road, Baqiao District Xi’an, Shaanxi Province China 710038 March 12, 2014 VIA EDGAR Terence O’Brien Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E RE: China Housing & Land Development, Inc. Form 10-K/A for Fiscal Year Ended December 31, 2012 Filed November 20, 2013 Response Letter Filed January 7, 2014]
[China Housing & Land Development, Inc. 1008 Liuxue Road, Baqiao District Xi’an, Shaanxi Province China 710038 March 12, 2014 VIA EDGAR Terence O’Brien Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E RE: China Housing & Land Development, Inc. Form 10-K/A for Fiscal Year Ended December 31, 2012 Filed November 20, 2013 Response Letter Filed January 7, 2014]
[650 Page Mill Road Palo Alto, CA 94304-1050 PHONE FAX www.wsgr.com March 10, 2014 Via EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Stephen Krikorian Melissa Walsh Maryse Mills-Apenteng Matthew Crispino Re: SouFun Holdings Limited Form 20-F for the Fiscal Year Ended December 31, 2012 Filed April 3, 2013 Form 6-K Filed February 13, 2014 File No. 001-34862]
[650 Page Mill Road Palo Alto, CA 94304-1050 PHONE FAX www.wsgr.com March 10, 2014 Via EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Stephen Krikorian Melissa Walsh Maryse Mills-Apenteng Matthew Crispino Re: SouFun Holdings Limited Form 20-F for the Fiscal Year Ended December 31, 2012 Filed April 3, 2013 Form 6-K Filed February 13, 2014 File No. 001-34862]
[Morgan Stanley & Co. International plc 25 Cabot Square, Canary Wharf London, E14 4QA United Kingdom Credit Suisse Securities (USA) LLC Eleven Madison Avenue New York, New York 10010-3629 U.S.A. VIA EDGAR AND FACSIMILE March 7, 2014 100 F Street, N.E. Re: Company China Distance Education Holdings Limited (the Ladies and Gentlemen: We hereby join the Companys request for]
[Morgan Stanley & Co. International plc 25 Cabot Square, Canary Wharf London, E14 4QA United Kingdom Credit Suisse Securities (USA) LLC Eleven Madison Avenue New York, New York 10010-3629 U.S.A. VIA EDGAR AND FACSIMILE March 7, 2014 100 F Street, N.E. Re: Company China Distance Education Holdings Limited (the Ladies and Gentlemen: We hereby join the Companys request for]
[China Distance Education Holdings Limited 18th Floor, Xueyuan International Tower 1 Zhichun Road, Haidian District Beijing 100083, Peoples Republic of China March 7, 2014 VIA EDGAR AND FACSIMILE 100 F Street N.E. U.S.A. Re: China Distance Education Holdings Limited Registration Statement on Form F-3 Registration No. 333-194058 Ladies and Gentlemen, Rule 461 Securities Act Registration Statement In accordance with Rule]
[China Distance Education Holdings Limited 18th Floor, Xueyuan International Tower 1 Zhichun Road, Haidian District Beijing 100083, Peoples Republic of China March 7, 2014 VIA EDGAR AND FACSIMILE 100 F Street N.E. U.S.A. Re: China Distance Education Holdings Limited Registration Statement on Form F-3 Registration No. 333-194058 Ladies and Gentlemen, Rule 461 Securities Act Registration Statement In accordance with Rule]
[Bona Film Group Ltd 18/F, Tower 1, U-town Office Building No. 1 San Feng Bei Li, Chaoyang District Beijing 100020 Peoples Republic of China March 6 , 2014 Ms. Linda Cvrkel, Branch Chief Ms. Jean Yu Division of Corporation Finance Re: Bona Film Group Ltd Form 20-F for the Year Ended December 31, 2012 Filed April 29, 2013 File No.]
[Feb. 10, 2014 Attn: Ms. Cvrkel Re: Bona Film Group Ltd. Comment Letter on Form 20F for year ended December 31, 2012 File No. 001-34990 Dear Ms. Cvrkel, If you have any questions or comments, please do not hesitate to direct them to me at 86-10-5631-0849 or amyxu@bonafilm.cn. I am copying Chris Lin, our outside counsel at Simpson Thacher &]
