[August 23, 2013 Jeanne Bennett Re: China BAK Battery, Inc. Form 10-K for the Fiscal Year Ended September 30, 2012 Filed December 31, 2012 Form 10-Q for the Quarterly Period Ended March 31, 2013 Filed May 20, 2013 Amendment No. 1 to Form 10-Q for Quarterly Period Ended March 31, 2013 Filed July 15, 2013 File No. 001-32898 Dear Ms.]
[E-Commerce China Dangdang Inc. 21/F, Jing An Center No.8 North Third Ring Road East Chaoyang District, Beijing 100028 Peoples Republic of China August 21, 2013 VIA EDGAR Mr. Andrew D. Mew, Accounting Branch Chief Mr. Robert Babula, Staff Accountant Division of Corporation Finance 100 F Street, NE Re: E-Commerce China Dangdang Inc. (the Company) Form 20-F for the Fiscal Year]
[SINA Corporation 37F, Jin Mao Tower 88 Century Boulevard, Pudong Shanghai 200121, China August 13, 2013 VIA EDGAR Ms. Kathleen Collins, Accounting Branch Chief Ms. Melissa Kindelan, Staff Accountant Division of Corporation Finance 100 F Street, NE Re: SINA Corporation (the Company) Form 20-F for the Fiscal Year Ended December 31, 2012 (the 2012 Form 20-F) Filed o n April]
[SINA Corporation 37F, Jin Mao Tower 88 Century Boulevard, Pudong Shanghai 200121, China August 13, 2013 VIA EDGAR Ms. Kathleen Collins, Accounting Branch Chief Ms. Melissa Kindelan, Staff Accountant Division of Corporation Finance 100 F Street, NE Re: SINA Corporation (the Company) Form 20-F for the Fiscal Year Ended December 31, 2012 (the 2012 Form 20-F) Filed o n April]
[545 Speedvale Ave. W. Guelph, Ontario, Canada N1K 1E6 Tel: +1 519-837-1881 Fax: +1 519-837-2250 www.canadiansolar.com August 13, 2013 VIA EDGAR CORRESPONDENCE Division of Corporation Finance Re: Canadian Solar Inc. Registration No. 333-189895 Ladies and Gentlemen: · · · [ Very truly yours, Canadian Solar Inc.]
[545 Speedvale Ave. W. Guelph, Ontario, Canada N1K 1E6 Tel: +1 519-837-1881 Fax: +1 519-837-2250 www.canadiansolar.com August 13, 2013 VIA EDGAR CORRESPONDENCE Division of Corporation Finance Re: Canadian Solar Inc. Registration No. 333-189895 Ladies and Gentlemen: · · · [ Very truly yours, Canadian Solar Inc.]
[August 13, 2013 Linda Cvrkel Branch Chief Division of Corporation 100 F Street, NE Re: China Automotive Systems, Inc. Form 10-K for the year ended December 31, 2012 Filed March 27, 2013 File No. 000-33123 Dear Ms. Cvrkel: Company CAAS Staff Commission Form 10-K On behalf of China Automotive Systems, Inc. (the “ we us our For the convenience of]
[China Commercial Credit, Inc. No. 1688, Yunli Road, Tongli Wujiang, Jiangsu Province People’s Republic of China (86-0512) 6396-0022 August 12, 2013 VIA EDGAR Mail Stop 4720 Attn: Christ Windsor Esq. Re: China Commercial Credit, Inc. File No. 333-189186 Dear Mr. Windsor: Please note that we acknowledge the following: ● ● ● Very truly yours, Huichun Qin Chairman and Chief Executive]
[China Commercial Credit, Inc. No. 1688, Yunli Road, Tongli Wujiang, Jiangsu Province People’s Republic of China (86-0512) 6396-0022 August 12, 2013 VIA EDGAR Mail Stop 4720 Attn: Christ Windsor Esq. Re: China Commercial Credit, Inc. File No. 333-189186 Dear Mr. Windsor: Please note that we acknowledge the following: ● ● ● Very truly yours, Huichun Qin Chairman and Chief Executive]
[Burnham Securities Inc. 1325 Avenue of the Americas th 26 New York, NY 10021 August 12, 2013 VIA EDGAR Division of Corporation Finance 100 F Street N.E. Attn: Michael R. Clampitt, Senior Attorney Re: China Commercial Credit, Inc. File No. 333-189186) Dear Mr. Clampitt: Acting on behalf of the several underwriters, we hereby join in the request of China Commercial]
