[October 29, 2013 Via EDGAR Re: Kandi Technologies Group, Inc. Registration Statement on Form S-3 Filed September 20, 2013 File No. 333-191283 Dear Ms. Aldave: In addition, attached to this response letter, for the SECs review and comment, is a blacklined draft of Amendment No. 1 (compared against the originally filed Form S-3), reflecting the changes in disclosure described herein.]
[October 29, 2013 Via EDGAR Re: Kandi Technologies Group, Inc. Registration Statement on Form S-3 Filed September 20, 2013 File No. 333-191283 Dear Ms. Aldave: In addition, attached to this response letter, for the SECs review and comment, is a blacklined draft of Amendment No. 1 (compared against the originally filed Form S-3), reflecting the changes in disclosure described herein.]
[New York Menlo Park Washington DC São Paulo London Paris Madrid Tokyo Beijing Hong Kong Li He Davis Polk & Wardwell LLP 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 October 29, 2013 Re: Qunar Cayman Islands Limited Registration Statement on Form]
[New York Menlo Park Washington DC São Paulo London Paris Madrid Tokyo Beijing Hong Kong Li He Davis Polk & Wardwell LLP 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 October 29, 2013 Re: Qunar Cayman Islands Limited Registration Statement on Form]
[DIRECT DIAL (852) 3740-4850 DIRECT FAX (852) 3910-4850 EMAIL ADDRESS JULIE.GAO@SKADDEN.COM PARTNERS JOHN ADEBIYI ¨ CHRISTOPHER W. BETTS EDWARD H.P. LAM ¨ * G.S. PAUL MITCHARD QC ¨ CLIVE W. ROUGH ¨ JONATHAN B. STONE * ALEC P. TRACY * ¨ (ALSO ADMITTED IN ENGLAND & WALES) * (ALSO ADMITTED IN NEW YORK) REGISTERED FOREIGN LAWYERS Z. JULIE GAO (CALIFORNIA)]
[DIRECT DIAL (852) 3740-4850 DIRECT FAX (852) 3910-4850 EMAIL ADDRESS JULIE.GAO@SKADDEN.COM PARTNERS JOHN ADEBIYI ¨ CHRISTOPHER W. BETTS EDWARD H.P. LAM ¨ * G.S. PAUL MITCHARD QC ¨ CLIVE W. ROUGH ¨ JONATHAN B. STONE * ALEC P. TRACY * ¨ (ALSO ADMITTED IN ENGLAND & WALES) * (ALSO ADMITTED IN NEW YORK) REGISTERED FOREIGN LAWYERS Z. JULIE GAO (CALIFORNIA)]
[October 25, 2013 Mr. Larry Spirgel Assistant Director Division of Corporation Finance 100 F Street, NE Re: Global Sources Ltd. Form 20-F for Fiscal Year Ended December 31, 2012 Filed April 26, 2013 File No. 000-30678 Dear Mr. Spirgel: On behalf of Global Sources Ltd. (the “Company”), set forth below are the Company’s responses to the Comment Letter of the]
[October 25, 2013 Mr. Larry Spirgel Assistant Director Division of Corporation Finance 100 F Street, NE Re: Global Sources Ltd. Form 20-F for Fiscal Year Ended December 31, 2012 Filed April 26, 2013 File No. 000-30678 Dear Mr. Spirgel: On behalf of Global Sources Ltd. (the “Company”), set forth below are the Company’s responses to the Comment Letter of the]
[ReneSola Ltd No. 8 Baoqun Road, Yaozhuang Town Jiashan County, Zhejiang Province 314117 People’s Republic of China October 24, 2013 VIA CORRESPONDENCE Mr. Kevin L. Vaughn, Accounting Branch Chief Re: ReneSola Ltd Form 20-F for the Fiscal Year Ended December 31, 2012 Filed April 26, 2013 File No.: 001-33911 Dear Mr. Vaughn, Ms. Harkins and Ms. Dicker, Capitalized terms used]
[NF ENERGY SAVINGS CORPORATION ROOM 3106, BLOCK C, 390 QINGNIAN AVENUE HEPING DISTRICT SHENYANG, P.R. CHINA 110002 October 22, 2013 Mr. John Cash Branch Chief Re: NF Energy Saving Corporation Form 10-K for the year ended December 31, 2012 Filed March 29, 2013 File No. 1-34890 Dear Mr. Cash: I am responding to the comments on behalf of NF Energy]
