[September 13, 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 August 29, 2013 from the]
[September 13, 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 August 29, 2013 from the]
[ORIGIN AGRITECH LIMITED No. 21 Sheng Ming Yuan Road Changping District Beijing F4, 102206 Peoples’ Republic of China September 12, 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 September 12, 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]
[650 Page Mill Road Palo Alto, CA 94304-1050 PHONE FAX www.wsgr.com CONFIDENTIAL TREATMENT REQUESTED BY SOUFUN HOLDINGS LIMITED SFUN-001 CERTAIN PORTIONS OF THIS LETTER AS FILED VIA EDGAR HAVE BEEN OMITTED AND FILED SEPARATELY WITH THE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO THE OMITTED PORTIONS. OMITTED INFORMATION HAS BEEN REPLACED IN THIS LETTER AS FILED VIA EDGAR]
[650 Page Mill Road Palo Alto, CA 94304-1050 PHONE FAX www.wsgr.com CONFIDENTIAL TREATMENT REQUESTED BY SOUFUN HOLDINGS LIMITED SFUN-001 CERTAIN PORTIONS OF THIS LETTER AS FILED VIA EDGAR HAVE BEEN OMITTED AND FILED SEPARATELY WITH THE COMMISSION. CONFIDENTIAL TREATMENT HAS BEEN REQUESTED WITH RESPECT TO THE OMITTED PORTIONS. OMITTED INFORMATION HAS BEEN REPLACED IN THIS LETTER AS FILED VIA EDGAR]
[China Housing & Land Development, Inc. 1008 Liuxue Road, Baqiao District Xi’an, Shaanxi Province China 710038 September 11, 2013 VIA EDGAR Terence O’Brien Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. RE: China Housing & Land Development, Inc. Form 10-K for Fiscal Year Ended December 31, 2012 Filed April 1, 2013 File No. 1-34065 Dear Mr. O’Brien:]
[China Housing & Land Development, Inc. 1008 Liuxue Road, Baqiao District Xi’an, Shaanxi Province China 710038 September 11, 2013 VIA EDGAR Terence O’Brien Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. RE: China Housing & Land Development, Inc. Form 10-K for Fiscal Year Ended December 31, 2012 Filed April 1, 2013 File No. 1-34065 Dear Mr. O’Brien:]
[September 11, 2013 Mr. Larry Spirgel, Assistant Director, Mail Stop 3720, Division of Corporation Finance, 100 F Street, N.E., Re: China Telecom Corporation Limited Annual Report on Form 20-F for the Fiscal Year ended December 31, 2012 (File No. 001-31517) Dear Mr. Spirgel: For your convenience, the Company has included the Staff comment in this response letter in italicized form]
[September 11, 2013 Mr. Larry Spirgel, Assistant Director, Mail Stop 3720, Division of Corporation Finance, 100 F Street, N.E., Re: China Telecom Corporation Limited Annual Report on Form 20-F for the Fiscal Year ended December 31, 2012 (File No. 001-31517) Dear Mr. Spirgel: For your convenience, the Company has included the Staff comment in this response letter in italicized form]
