[Yingli Green EnergyLtd. 3399 North Chaoyang Avenue Baoding 071051, China 3399 071051 T + 86 312 8929700 F + 86 312 8929800 yingli@yinglisolar.com www.yinglisolar.com YINGLISOLAR.COM NYSE:YGE December 20, 2013 VIA EDGAR Martin James, Seniorsistant Chief Accountant Kate Tillan,sistant Chief Accountant Tara Harkins, Staff Accountant Re: Yingli Green Energympany Limited]
[Yingli Green EnergyLtd. 3399 North Chaoyang Avenue Baoding 071051, China 3399 071051 T + 86 312 8929700 F + 86 312 8929800 yingli@yinglisolar.com www.yinglisolar.com YINGLISOLAR.COM NYSE:YGE December 20, 2013 VIA EDGAR Martin James, Seniorsistant Chief Accountant Kate Tillan,sistant Chief Accountant Tara Harkins, Staff Accountant Re: Yingli Green Energympany Limited]
[[ LETTERHEAD OF SHANDA GAMES LIMITED] December 19 Via Edgar Division of Corporation Finance 100 F Street, N.E. Attention: Patrick Gilmore, Accounting Branch Chief Christine Davis, Assistant Chief Accountant Re: Shanda Games Limited Form 20-F for the Fiscal Year Ended December 31, 2012 Filed April 8, 2013 File No. 001-34454 Dear Ladies and Gentlemen: Staff Commission 2012 20-F Company Shanda]
[December 19, 2013 VIA EDGAR Attention: Kevin L. Vaughn, Accounting Branch Chief Martin James, Senior Assistant Chief Accountant Eric Atallah, Staff Accountant Re: Semiconductor Manufacturing International Corporation Form 20-F for the Fiscal Year Ended December 31, 2012 Filed April 15, 2013 File No. 001-31994 Ladies and Gentlemen: Company Staff Commission Comment Letter Semiconductor Manufacturing International Corporation (the Form 20-F]
[December 19, 2013 VIA EDGAR Attention: Kevin L. Vaughn, Accounting Branch Chief Martin James, Senior Assistant Chief Accountant Eric Atallah, Staff Accountant Re: Semiconductor Manufacturing International Corporation Form 20-F for the Fiscal Year Ended December 31, 2012 Filed April 15, 2013 File No. 001-31994 Ladies and Gentlemen: Company Staff Commission Comment Letter Semiconductor Manufacturing International Corporation (the Form 20-F]
[Trina Solar Limited December 16, 2013 VIA CORRESPONDENCE Mr. Kevin L. Vaughn, Accounting Branch Chief Re: Trina Solar Limited Form 20-F for the Year Ended December 31, 2012 Filed April 2, 2013 File No. 1-33195 Dear Mr. Vaughn, Ms. Dicker and Mr. James: For ease of review, we have set forth below each of the numbered comments of the staffs]
[Trina Solar Limited December 16, 2013 VIA CORRESPONDENCE Mr. Kevin L. Vaughn, Accounting Branch Chief Re: Trina Solar Limited Form 20-F for the Year Ended December 31, 2012 Filed April 2, 2013 File No. 1-33195 Dear Mr. Vaughn, Ms. Dicker and Mr. James: For ease of review, we have set forth below each of the numbered comments of the staffs]
[AMC Entertainment Holdings, Inc. One AMC Way 11500 Ash Street Leawood, Kansas 66211 December 13, 2013 VIA EDGAR AND EMAIL 100 F Street, N.E. Attn: Mr. Max A. Webb Mr. Nolan McWilliams Re: AMC Entertainment Holdings, Inc. Registration Statement on Form S-1 (File No. 333-190904) Ladies and Gentlemen: The Company hereby acknowledges the following: · · · Please call Matthew]
[AMC Entertainment Holdings, Inc. One AMC Way 11500 Ash Street Leawood, Kansas 66211 December 13, 2013 VIA EDGAR AND EMAIL 100 F Street, N.E. Attn: Mr. Max A. Webb Mr. Nolan McWilliams Re: AMC Entertainment Holdings, Inc. Registration Statement on Form S-1 (File No. 333-190904) Ladies and Gentlemen: The Company hereby acknowledges the following: · · · Please call Matthew]
[December 13, 2013 Re: AMC Entertainment Holdings, Inc. Filed on Form S-1 Ladies and Gentlemen: We hereby advise that between December 2, 2013 and the date hereof the number of preliminary prospectuses, dated December 2, 2013, which were furnished to 12 prospective underwriters and distributed to underwriters, institutional investors, prospective dealers, individuals and others, was approximately 12,194. Very truly yours,]
