[KADDEN RPS LATE EAGHER LOM S 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 ULIE AO ALIFORNIA Z. J ORY C LPINE NGLAND]
[February 26, 2014 Via EDGAR Mr. Larry Spirgel Assistant Director Division of Corporation Finance 100 F Street, N.E. Re: KongZhong Corporation Annual Report on Form 20-F for the Fiscal Year ended December 31, 2012 filed on April 16, 2013 Dear Mr. Spirgel: For your convenience, the Company has included the Staff’s comments in this response letter in italicized form and]
[February 26, 2014 Via EDGAR Mr. Larry Spirgel Assistant Director Division of Corporation Finance 100 F Street, N.E. Re: KongZhong Corporation Annual Report on Form 20-F for the Fiscal Year ended December 31, 2012 filed on April 16, 2013 Dear Mr. Spirgel: For your convenience, the Company has included the Staff’s comments in this response letter in italicized form and]
[Kandi Technologies Group, Inc. February ___, 2014 Via EDGAR Division of Corporation Finance 100 F Street, NE Attn: Lyn Shenk Branch Chief Re: Kandi Technologies Group, Inc. Form 10-K for the Fiscal Year Ended December 31, 2012 Filed April 1, 2013 File No. 001-33997 Comment dated January 29, 2014 Dear Ms. Shenk: Kandi Technologies Group, Inc. (Kandi or the Company] [CORRESP 2 filename2.htm] [Zhejiang Kandi Vehicles Co.,Ltd Budget Plan Form report before 5th of each month unit:ten thousand RMB attach: (1)details of each program (2) list major program (4) preparer: finance department CORRESP 3 filename3.htm] [Zhejiang Kandi Vehicles Co.,Ltd Budget Execution Form report before 10th of each next month unit:ten thousand RMB attach: (1)details of each program (2) list of major programs (4) preparer: finance department CORRESP 4 filename4.htm] [CORRESP 5 filename5.htm] [Budget Plan Form Jinhua Kandi New Energy Vehicle Co., Ltd report before 5th of each month unit:ten thousand RMB 1 ) attach: ( ( 2 ) ( 3 ) : ( 4 ) CORRESP 6 filename6.htm] [Budget Execution Form Jinhua Kandi New Energy Vehicle Co., Ltd report before 10th of each next month unit:ten thousand RMB attach: (1)details of each program (2) list of major programs (4) preparer: finance department CORRESP 7 filename7.htm] [CORRESP 8 filename8.htm] [Yongkang Scrou Electric Co., Ltd. Budget Plan Form report before 5th of each month unit:ten thousand RMB attach: (1)details of each program (2) list major program (4) preparer: finance department CORRESP 9 filename9.htm] [Yongkang Scrou Electric Co., Ltd. Budget Execution Form report before 10th of each next month unit:ten thousand RMB attach: (1)details of each program (2) list of major programs (4) preparer: finance department CORRESP 10 filename10.htm]
[Kandi Technologies Group, Inc. February ___, 2014 Via EDGAR Division of Corporation Finance 100 F Street, NE Attn: Lyn Shenk Branch Chief Re: Kandi Technologies Group, Inc. Form 10-K for the Fiscal Year Ended December 31, 2012 Filed April 1, 2013 File No. 001-33997 Comment dated January 29, 2014 Dear Ms. Shenk: Kandi Technologies Group, Inc. (Kandi or the Company] [CORRESP 2 filename2.htm] [Zhejiang Kandi Vehicles Co.,Ltd Budget Plan Form report before 5th of each month unit:ten thousand RMB attach: (1)details of each program (2) list major program (4) preparer: finance department CORRESP 3 filename3.htm] [Zhejiang Kandi Vehicles Co.,Ltd Budget Execution Form report before 10th of each next month unit:ten thousand RMB attach: (1)details of each program (2) list of major programs (4) preparer: finance department CORRESP 4 filename4.htm] [CORRESP 5 filename5.htm] [Budget Plan Form Jinhua Kandi New Energy Vehicle Co., Ltd report before 5th of each month unit:ten thousand RMB 1 ) attach: ( ( 2 ) ( 3 ) : ( 4 ) CORRESP 6 filename6.htm] [Budget Execution Form Jinhua Kandi New Energy Vehicle Co., Ltd report before 10th of each next month unit:ten thousand RMB attach: (1)details of each program (2) list of major programs (4) preparer: finance department CORRESP 7 filename7.htm] [CORRESP 8 filename8.htm] [Yongkang Scrou Electric Co., Ltd. Budget Plan Form report before 5th of each month unit:ten thousand RMB attach: (1)details of each program (2) list major program (4) preparer: finance department CORRESP 9 filename9.htm] [Yongkang Scrou Electric Co., Ltd. Budget Execution Form report before 10th of each next month unit:ten thousand RMB attach: (1)details of each program (2) list of major programs (4) preparer: finance department CORRESP 10 filename10.htm]
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[FIVE PALO ALTO SQUARE, 6TH FLOOR | 3000 EL CAMINO REAL | PALO ALTO | CA | 94306-2155 WWW.SHEARMAN.COM | T +1.650.838.3600 | F +1.650.838.3699 Writers Email Address: February 5, 2014 alan.seem@shearman.com Writers Direct Number: (650) 838-3753 VIA EDGAR Jennifer Thompson, Accounting Branch Chief Sondra Snyder, Staff Accountant Andrew Blume, Staff Accountant Division of Corporate Finance 100 F Street, NE]
[650 Page Mill Road Palo Alto, CA 94304-1050 PHONE FAX www.wsgr.com January 30, 2014 VIA EDGAR AND OVERNIGHT DELIVERY Division of Corporation Finance 100 F Street, N.E. Mail Stop 4561 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 File No. 001-34862]
[650 Page Mill Road Palo Alto, CA 94304-1050 PHONE FAX www.wsgr.com January 30, 2014 VIA EDGAR AND OVERNIGHT DELIVERY Division of Corporation Finance 100 F Street, N.E. Mail Stop 4561 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 File No. 001-34862]
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