[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]
[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]
[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]
[NF ENERGYVINGSRPORATION ROOM 3106, BLOCK C, 390 QINGNIAN AVENUE HEPING DISTRICT SHENYANG, P.R. CHINA 110002 October 22, 2013 Mr. Johnsh Branch Chief Re: NF Energyvingrporation Form 10-K for the year ended December 31, 2012 Filed March 29, 2013 File No. 1-34890 Dear Mr.sh: I am responding to themments on behalf of NF Energyvingrporation (thempany) sent]
[NF ENERGYVINGSRPORATION ROOM 3106, BLOCK C, 390 QINGNIAN AVENUE HEPING DISTRICT SHENYANG, P.R. CHINA 110002 October 22, 2013 Mr. Johnsh Branch Chief Re: NF Energyvingrporation Form 10-K for the year ended December 31, 2012 Filed March 29, 2013 File No. 1-34890 Dear Mr.sh: I am responding to themments on behalf of NF Energyvingrporation (thempany) sent]
[Response Thempanyrees that its statements ofsh flows for the periods in question have not been presented in accordanceC Topic 230. Accordingly, thempany intends to restate its historical statements ofsh flow for the years ended December 31, 2011 and 2012, well its interim statements for the periods ended March 31, 2013 and June 30, 2013 follows:]
[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 REGORY IAO EW ORK]
[[KU6 LETTERHEAD] October 21, 2013 VIA EDGAR Mr. Larry Spirgel, Assistant Director Mr. Robert S. Littlepage, Accounting Branch Chief Ms. Kathryn Jacobson, Senior Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Ku6 Media Co., Ltd. Form 20-F for the Year Ended December 31, 2012 Filed April 19, 2013 File No. 000-51116 Ladies and Gentlemen: 7. Acquired Intangible]
[[KU6 LETTERHEAD] October 21, 2013 VIA EDGAR Mr. Larry Spirgel, Assistant Director Mr. Robert S. Littlepage, Accounting Branch Chief Ms. Kathryn Jacobson, Senior Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Ku6 Media Co., Ltd. Form 20-F for the Year Ended December 31, 2012 Filed April 19, 2013 File No. 000-51116 Ladies and Gentlemen: 7. Acquired Intangible]
[New York Menlo Park Washington DC São Paulo London Paris Madrid Tokyo Beijing Hong Kong Li He LLP Davis Polk & Wardwell 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 18, 2013 Re: Qunar Cayman Islands Limited Registration Statement on Form]
