[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]
[August 12, 2013 VIA EMAIL Chris Windsor, Special Counsel Division of Corporation Finance 100 F Street, N.E. Re: China Commercial Credit, Inc. Registration Statement on Form S-1 Submitted August 1, 2013 File No. 333-189186 Dear Mr. Windsor: “Company” “we” “our” “us” “CCC” “Staff” “SEC” China Commercial Credit, Inc. (the “Amendment No. 3” 2013, regarding the Company’s Amendment No. 3 to]
[August 12, 2013 VIA EMAIL Chris Windsor, Special Counsel Division of Corporation Finance 100 F Street, N.E. Re: China Commercial Credit, Inc. Registration Statement on Form S-1 Submitted August 1, 2013 File No. 333-189186 Dear Mr. Windsor: “Company” “we” “our” “us” “CCC” “Staff” “SEC” China Commercial Credit, Inc. (the “Amendment No. 3” 2013, regarding the Company’s Amendment No. 3 to]
[August 9, 2013 VIA CORRESPONDENCE Mr. Brian Cascio, Accounting Branch Chief Re: Canadian Solar, Inc. Form 20-F for the Year Ended December 31, 2012 Dear Mr. Cascio, Ms. Lochhead and Mr. Todd: For ease of review, we have set forth below each of the numbered comments of the staffs letter and the Companys responses thereto. Form 20-F for the Fiscal]
[YANZHOU COAL MINING COMPANY LIMITED Address 298 Fushan South Road, Shandong Province, China Tel (86537 5385343 Fax: (86537 5383311 August 9, 2013 VIA EDGAR Ms. Tia L. Jenkins Senior Assistant Chief Accountant Office of Beverages, Apparel, and Mining Division of Corporate Finance Dear Ladies and Gentlemen, Yanzhou Coal Mining Company Limited Form 20-F for the Year Ended December 31, 2012]
[ReneSola Ltd , Yaozhuang Town Jiashan County, Zhejiang Province 314117 People’s Republic of China. No. 8 Baoqun Road August 8, 2013 VIA EDGAR CORRESPONDENCE Division of Corporation Finance Re: ReneSola Ltd File No. 333-189650 Ladies and Gentlemen: ReneSola Ltd (the “ [ Sincerely yours, ReneSola Ltd 2 CORRESP 1 filename1.htm]
[ReneSola Ltd , Yaozhuang Town Jiashan County, Zhejiang Province 314117 People’s Republic of China. No. 8 Baoqun Road August 8, 2013 VIA EDGAR CORRESPONDENCE Division of Corporation Finance Re: ReneSola Ltd File No. 333-189650 Ladies and Gentlemen: ReneSola Ltd (the “ [ Sincerely yours, ReneSola Ltd 2 CORRESP 1 filename1.htm]
[ReneSola Ltd No. 8 Baoqun Road, Yaozhuang Town Jiashan County, Zhejiang Province 314117 People’s Republic of China. August 7, 2013 VIA EDGAR CORRESPONDENCE Division of Corporation Finance Re: ReneSola Ltd File No. 333-189650 Ladies and Gentlemen: Further to our previous letter dated August 7, 2013, this letter seeks to amend the time of effectiveness of the Registration Statement referred to]
[ReneSola Ltd No. 8 Baoqun Road, Yaozhuang Town Jiashan County, Zhejiang Province 314117 People’s Republic of China. August 7, 2013 VIA EDGAR CORRESPONDENCE Division of Corporation Finance Re: ReneSola Ltd File No. 333-189650 Ladies and Gentlemen: Further to our previous letter dated August 7, 2013, this letter seeks to amend the time of effectiveness of the Registration Statement referred to]
[ReneSola Ltd No. 8 Baoqun Road, Yaozhuang Town August 7, 2013 VIA EDGAR CORRESPONDENCE Division of Corporation Finance Re: ReneSola Ltd Registration Statement on Form F-3, Filed on June 28, 2013 and amended on August 7, 2013 File No. 333-189650 Ladies and Gentlemen: Commission · · · We appreciate your assistance in this matter. Sincerely yours, ReneSola Ltd 2 CORRESP]
