[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 15, 2013 Qunar Cayman Islands Limited Registration Statement on Form F-1]
[Tianyin Pharmaceutical Co., Inc. NYSE Amex: TPI rd 23 October 15, 2013 Division of Corporate Finance 100 F. Street, N.E. Attn: Jim B. Rosenberg Re: Tianyin Pharmaceutical Co, Inc. Item 4.01 Form 8-K Filed October 8, 2013 File No. 001-34189 Dear Mr. Rosenberg: This letter is provided in response to your letter dated October 9, 2013 regarding the above-referenced Form]
[Tianyin Pharmaceutical Co., Inc. NYSE Amex: TPI rd 23 October 15, 2013 Division of Corporate Finance 100 F. Street, N.E. Attn: Jim B. Rosenberg Re: Tianyin Pharmaceutical Co, Inc. Item 4.01 Form 8-K Filed October 8, 2013 File No. 001-34189 Dear Mr. Rosenberg: This letter is provided in response to your letter dated October 9, 2013 regarding the above-referenced Form]
[ORIGIN AGRITECH LIMITED No. 21 Sheng Ming Yuan Road Changping District Beijing F4, 102206 Peoples’ Republic of China October 11, 2013 Via Edgar Mr. David R. Humphrey Accounting Branch Chief Re: Origin Agritech Limited Form 20-F for the Fiscal Year Ended September 30, 2012 Filed January 10, 2013 File No. 000-51576 Dear Mr. Humphrey: I am in receipt of your]
[ORIGIN AGRITECH LIMITED No. 21 Sheng Ming Yuan Road Changping District Beijing F4, 102206 Peoples’ Republic of China October 11, 2013 Via Edgar Mr. David R. Humphrey Accounting Branch Chief Re: Origin Agritech Limited Form 20-F for the Fiscal Year Ended September 30, 2012 Filed January 10, 2013 File No. 000-51576 Dear Mr. Humphrey: I am in receipt of your]
[[LETTERHEAD OF KU6] October 10, 2013 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Robert S. Littlepage, Accounting Branch Chief Kathryn Jacobson, Senior Staff Accountant Larry Spirgel, Assistant Director Re: Ku6 Media Co. Ltd. Form 20-F for the Year Ended December 31, 2012 Filed April 19, 2013 File No. 000-51116 Dear Mr. Littlepage, Ms. Jacobson and Mr.]
[[LETTERHEAD OF KU6] October 10, 2013 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Robert S. Littlepage, Accounting Branch Chief Kathryn Jacobson, Senior Staff Accountant Larry Spirgel, Assistant Director Re: Ku6 Media Co. Ltd. Form 20-F for the Year Ended December 31, 2012 Filed April 19, 2013 File No. 000-51116 Dear Mr. Littlepage, Ms. Jacobson and Mr.]
[October 10, 2013 Via Facsimile and EDGAR Mr. Larry Spirgel Re: KongZhong Corporation Annual Report on Form 20-F for the Fiscal Year ended December 31, 2012 filed on April 16, 2013 (File No. 000-50826) Dear Mr. Spirgel: For your convenience, the Company has included the Staff’s comments in this response letter in italicized form and keyed its responses accordingly. The]
[October 10, 2013 Via Facsimile and EDGAR Mr. Larry Spirgel Re: KongZhong Corporation Annual Report on Form 20-F for the Fiscal Year ended December 31, 2012 filed on April 16, 2013 (File No. 000-50826) Dear Mr. Spirgel: For your convenience, the Company has included the Staff’s comments in this response letter in italicized form and keyed its responses accordingly. The]
[October 10, 2013 Mr. Brad Skinner Mr. Ronald Winfrey Division of Corporation Finance 100 F Street, NE Mail Stop 7010 U.S.A. Re: CNOOC Limited Form 20-F for Fiscal Year Ended December 31, 2012 Filed April 24, 2013 Comment Letter Dated August 29, 2013 File No. 001-14966 Dear Mr. Skinner and Mr. Winfrey: Form 20-F for fiscal year ended December 31,]
