[Cheetah Mobile Inc. Building No. 8, Hui Tong Times Square Yaojiayuan South Road Beijing 100123 Peoples Republic of China December 26, 2019 VIA EDGAR Kathryn Jacobson, Senior Staff Accountant Christine Dietz, Senior Staff Accountant Division of Corporation Finance Office of Technology 100 F Street, ]
[Cheetah Mobile Inc. Building No. 8, Hui Tong Times Square Yaojiayuan South Road Beijing 100123 Peoples Republic of China December 26, 2019 VIA EDGAR Kathryn Jacobson, Senior Staff Accountant Christine Dietz, Senior Staff Accountant Division of Corporation Finance Office of Technology 100 F Street, ]
[Future FinTech Group Inc. December 26, 2019 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Charles Eastman Martin James Tim Buchmiller Russell Mancuso Re: Future FinTech Group Inc. Preliminary Proxy Statement on Schedule 14A Filed October 11, 2019 File No. 001-34502 Dear Mr. East]
[Future FinTech Group Inc. December 26, 2019 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Charles Eastman Martin James Tim Buchmiller Russell Mancuso Re: Future FinTech Group Inc. Preliminary Proxy Statement on Schedule 14A Filed October 11, 2019 File No. 001-34502 Dear Mr. East]
[Cheetah Mobile Inc. Building No. 8, Hui Tong Times Square Yaojiayuan South Road Beijing 100123 Peoples Republic of China December 5, 2019 VIA EDGAR Kathryn Jacobson, Senior Staff Accountant Christine Dietz, Senior Staff Accountant Division of Corporation Finance Office of Technology 100 F Street, N]
[Cheetah Mobile Inc. Building No. 8, Hui Tong Times Square Yaojiayuan South Road Beijing 100123 Peoples Republic of China December 5, 2019 VIA EDGAR Kathryn Jacobson, Senior Staff Accountant Christine Dietz, Senior Staff Accountant Division of Corporation Finance Office of Technology 100 F Street, N]
[Simpson Thacher & Bartlett ICBC TOWER, 35TH FLOOR 3 GARDEN ROAD, CENTRAL HONG KONG TELEPHONE: +852-2514-7600 FACSIMILE: +852-2869-7694 Direct Dial Number E-mail Address VIA EDGAR December 4, 2019 Division of Corporation Finance 100 F Street, N.E. Attention: Jennifer Thompson, Accounting Branch Chief]
[Simpson Thacher & Bartlett ICBC TOWER, 35TH FLOOR 3 GARDEN ROAD, CENTRAL HONG KONG TELEPHONE: +852-2514-7600 FACSIMILE: +852-2869-7694 Direct Dial Number E-mail Address VIA EDGAR December 4, 2019 Division of Corporation Finance 100 F Street, N.E. Attention: Jennifer Thompson, Accounting Branch Chief]
[UTStarcom Holdings Corp. Level 6, 28 Hennessy Road, Admiralty, Hong Kong To: Division of Corporation Finance Office of Telecommunications Attn: Mr. Robert Shapiro Re: UTStarcom Holdings Corp. Form 20-F for the Year Ended December 31, 2018 Filed April 17, 2019 File No. 001-35216 November 29, 2019 Mr.]
[UTStarcom Holdings Corp. Level 6, 28 Hennessy Road, Admiralty, Hong Kong To: Division of Corporation Finance Office of Telecommunications Attn: Mr. Robert Shapiro Re: UTStarcom Holdings Corp. Form 20-F for the Year Ended December 31, 2018 Filed April 17, 2019 File No. 001-35216 November 29, 2019 Mr.]
