[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 &]
[March 3 , 201 4 Jennifer Thompson, Accounting Branch Chief Sondra Snyder, Staff Accountant Andrew Blume, Staff Accountant Division of Corporate Finance 100 F Street, NE Re: Lentuo International Inc. Form 20-F for Fiscal Year Ended December 31, 2012 File No. 001-34987 Dear Ms. Thompson, Ms. Snyder and Mr. Blume: I refer to your letter to Mr. Hetong Guo, dated]
[March 3 , 201 4 Jennifer Thompson, Accounting Branch Chief Sondra Snyder, Staff Accountant Andrew Blume, Staff Accountant Division of Corporate Finance 100 F Street, NE Re: Lentuo International Inc. Form 20-F for Fiscal Year Ended December 31, 2012 File No. 001-34987 Dear Ms. Thompson, Ms. Snyder and Mr. Blume: I refer to your letter to Mr. Hetong Guo, dated]
[New York Menlo Park Washington DC São Paulo London Paris Madrid Tokyo Beijing Hong Kong Li He LLP Davis Polk & Wardwell 2201 China World Office 2 1 Jian Guo Men Wai Avenue Chaoyang District Beijing 100004 86 10 8567 5005 tel 86 10 8567 5105 fax li.he@davispolk.com March 3, 2014 iKang Guobin Healthcare Group, Inc. Registration Statement on Form]
[New York Menlo Park Washington DC São Paulo London Paris Madrid Tokyo Beijing Hong Kong Li He LLP Davis Polk & Wardwell 2201 China World Office 2 1 Jian Guo Men Wai Avenue Chaoyang District Beijing 100004 86 10 8567 5005 tel 86 10 8567 5105 fax li.he@davispolk.com March 3, 2014 iKang Guobin Healthcare Group, Inc. Registration Statement on Form]
[February 28, 2014 VIA EMAIL AND MAIL Michael R. Clampitt, Senior Attorney Division of Corporation Finance 100 F Street, N.E. Re: China Commercial Credit, Inc. Registration Statement on Form S-1 Submitted January 15, 2014 File No. 333-193360 Dear Mr. Clampitt: Registration Statement on Form S-1 General 1. Cover Page 2. 3. We note your disclosure on page three that as]
[February 28, 2014 VIA EMAIL AND MAIL Michael R. Clampitt, Senior Attorney Division of Corporation Finance 100 F Street, N.E. Re: China Commercial Credit, Inc. Registration Statement on Form S-1 Submitted January 15, 2014 File No. 333-193360 Dear Mr. Clampitt: Registration Statement on Form S-1 General 1. Cover Page 2. 3. We note your disclosure on page three that as]
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[BRUSSELS CENTURY CITY HONG KONG JAKARTA LONDON LOS ANGELES NEWPORT BEACH NEW YORK SAN FRANCISCO SEOUL SHANGHAI SILICON VALLEY SINGAPORE TOKYO 37th Floor, Yin Tai Centre, Office Tower No. 2 Jianguomenwai Avenue Beijing 100022 TELEPHONE (86) 10-6563-4200 FACSIMILE (86) 10-6563-4201 www.omm.com 0151663-00003 WRITERS DIRECT DIAL (86) 10-6563-4209 WRITERS E-MAIL ADDRESS droberts@omm.com February 27, 2014 VIA EDGAR Mr. Ajay Koduri Division]
