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[RM 1301, 13/F Golden Centre, NO.188 DES VOEUX RD CENTRAL, SHEUNG WAN, HONG KONG February 24, 2016 Via EDGAR Christy Adams, Senior Staff Accountant Division of Corporation Finance Re: SGOCO Group, Ltd. Form 20-F for Fiscal Year Ended December 31, 2014 Filed May 15, 2015 File No. 1-35016 Dear Ms. Adams: SGOCO Group, Ltd.(“SGOC” or the “Company” and sometimes referred]
[February 5, 2016 VIA EDGAR William H. Thompson, Accounting Branch Chief Re: Vipshop Holdings Limited Form 20-F for Fiscal Year Ended December 31, 2014 Filed April 24, 2015 (File No. 1-35454) Dear Mr. Thompson, Mr. Watson and Ms. Silvio: * Item 5. Operating and Financial Review and Prospects Note 19 Earnings (loss) Per Share, page F-41 1. We reviewed your]
[February 5, 2016 VIA EDGAR William H. Thompson, Accounting Branch Chief Re: Vipshop Holdings Limited Form 20-F for Fiscal Year Ended December 31, 2014 Filed April 24, 2015 (File No. 1-35454) Dear Mr. Thompson, Mr. Watson and Ms. Silvio: * Item 5. Operating and Financial Review and Prospects Note 19 Earnings (loss) Per Share, page F-41 1. We reviewed your]
[Thomas Wardell thomas.wardell@dentons.com D 404.527.4990 Dentons US LLP 303 Peachtree Street, NE • Suite 5300 Atlanta, GA 30308-3265 大成 Salans FMC SNR Denton McKenna Long dentons.com February 2, 2016 Christy Adams Division of Corporation Finance Re: SGOCO Group, Ltd. Dear Ms. Adams: Very truly yours, Thomas Wardell Thomas Wardell CORRESP 1 filename1.htm]
[Thomas Wardell thomas.wardell@dentons.com D 404.527.4990 Dentons US LLP 303 Peachtree Street, NE • Suite 5300 Atlanta, GA 30308-3265 大成 Salans FMC SNR Denton McKenna Long dentons.com February 2, 2016 Christy Adams Division of Corporation Finance Re: SGOCO Group, Ltd. Dear Ms. Adams: Very truly yours, Thomas Wardell Thomas Wardell CORRESP 1 filename1.htm]
