[November 20, 2013 Jeanne Bennett Re: China BAK Battery, Inc. Form 10-K for the Fiscal Year Ended September 30, 2012 Filed December 31, 2012 Form 10-Q for the Quarterly Period Ended June 30, 2013 Filed August 19, 2013 File No. 001-32898 Dear Ms. Bennett: Company Staff” Commission Form 10-K Form 10-Q On behalf of China BAK Battery, Inc. (the “]
[November 20, 2013 Jeanne Bennett Re: China BAK Battery, Inc. Form 10-K for the Fiscal Year Ended September 30, 2012 Filed December 31, 2012 Form 10-Q for the Quarterly Period Ended June 30, 2013 Filed August 19, 2013 File No. 001-32898 Dear Ms. Bennett: Company Staff” Commission Form 10-K Form 10-Q On behalf of China BAK Battery, Inc. (the “]
[November 18, 2013 Jeanne Bennett Re: China BAK Battery, Inc. Form 10-K for the Fiscal Year Ended September 30, 2012 Filed December 31, 2012 Form 10-Q for the Quarterly Period Ended June 30, 2013 Filed August 19, 2013 File No. 001-32898 Dear Ms. Bennett: Company Staff Commission Form 10-K Form 10-Q On behalf of China BAK Battery, Inc. (the ]
[650 Page Mill Road Palo Alto, CA 94304-1050 PHONE FAX www.wsgr.com November 15, 2013 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]
[CHINA INFORMATION TECHNOLOGY, INC. st 21 Zhuzilin, Futian District Shenzhen, Guangdong, 518040 Peoples Republic of China Tel: (+86) 755 8370 8333 November15, 2013 By EDGAR Transmission Ms. Jaime John Division of Corporation Finance 100 F Street, N.E. Re: China Information Technology, Inc. Form 20-F for the Fiscal Year Ended December 31, 2012 Filed April 22, 2013 File No. 001-35722 Dear]
[CHINA INFORMATION TECHNOLOGY, INC. st 21 Zhuzilin, Futian District Shenzhen, Guangdong, 518040 Peoples Republic of China Tel: (+86) 755 8370 8333 November15, 2013 By EDGAR Transmission Ms. Jaime John Division of Corporation Finance 100 F Street, N.E. Re: China Information Technology, Inc. Form 20-F for the Fiscal Year Ended December 31, 2012 Filed April 22, 2013 File No. 001-35722 Dear]
[November 15, 2013 VIA EDGAR AND E-MAIL Stephen Krikorian, Accounting Branch Chief Re: Qihoo 360 Technology Co. Ltd. Form 20-F for the fiscal year ended December 31, 2012 Filed April 19, 2013 File No. 001-35109 Dear Mr. Krikorian and Mr. Rohn: This letter sets forth our responses to the comments contained in the letter dated November 1, 2013 from the]
[November 15, 2013 VIA EDGAR AND E-MAIL Stephen Krikorian, Accounting Branch Chief Re: Qihoo 360 Technology Co. Ltd. Form 20-F for the fiscal year ended December 31, 2012 Filed April 19, 2013 File No. 001-35109 Dear Mr. Krikorian and Mr. Rohn: This letter sets forth our responses to the comments contained in the letter dated November 1, 2013 from the]
[ReneSola Ltd No. 8 Baoqun Road, Yaozhuang Town November 14, 2013 VIA CORRESPONDENCE Mr. Kevin L. Vaughn, Accounting Branch Chief Ms. Tara Harkins, Staff Accountant Ms. Lynn Dicker, Reviewing Accountant Division of Corporation Finance 100 F Street, N.E. Re: ReneSola Ltd Form 20-F for the Fiscal Year Ended December 31, 2012 Filed April 26, 2013 File No.: 001-33911 Dear Mr.]
[Golenbock Eiseman Assor Bell & Peskoe, LLC Attorneys at Law th 437 Madison Avenue – 40 New York, New York 10022 November 14, 2013 David R. Humphrey, Accounting Branch Chief Division of Corporation Finance Re: Origin Agritech Limited Form 20-F for the year ended September 30, 2012 Filed January 10, 2013 File No. 000-51576 Dear Mr. Humphrey: On behalf of]
