[545 Speedvale Ave. W. Guelph, Ontario, Canada N1K 1E6 Tel: +1 519-837-1881 Fax: +1 519-837-2250 www.canadiansolar.com August 7, 2013 VIA CORRESPONDENCE ON EDGAR Mr. Brian Cascio, Accounting Branch Chief Re: Canadian Solar, Inc. Form 20-F for the Year Ended December 31, 2012 File No. 001-33107 Dear Mr. Cascio and Mr. Todd: Form 20-F for the Fiscal Year Ended December 31,]
[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]
[August 5, 2013 Via EDGAR Division of Corporation Finance Attn: William H. Thompson, Accounting Branch Chief Tony Watson Re: China Recycling Energy Corporation Amendment No. 1 to Form 10-K for Fiscal Year Ended December 31, 2011 Filed July 18, 2013 File No. 1-34625 Dear Mr. Thompson: On behalf of our client, China Recycling Energy Corporation (“CREG” or the “Company” and]
[545 Speedvale Ave. W. Guelph, Ontario, Canada N1K 1E6 Tel: +1 519-837-1881 Fax: +1 519-837-2250 www.canadiansolar.com August 5, 2013 VIA CORRESPONDENCE Mr. Russell Mancuso, Branch Chief Re: Canadian Solar, Inc. Registration Statement on Form F-3 Filed July 11, 2013 File No. 333-189895 Dear Mr. Mancuso and Mr. Mumford: For ease of review, we have set forth below each of the]
[August 5, 2013 Via EDGAR Division of Corporation Finance Attn: William H. Thompson, Accounting Branch Chief Tony Watson Re: China Recycling Energy Corporation Amendment No. 1 to Form 10-K for Fiscal Year Ended December 31, 2011 Filed July 18, 2013 File No. 1-34625 Dear Mr. Thompson: On behalf of our client, China Recycling Energy Corporation (“CREG” or the “Company” and]
[Partners (admitted in Hong Kong) 5 Justin M. Dolling 1,4,5 David Patrick Eich 5 Douglas S. Murning 5 Nicholas A. Norris 3 John A. Otoshi 7 Jamii Quoc 1 Jesse D. Sheley 5,6 Steven Tran 3,5 Dominic W.L. Tsun Li Chien Wong 5 Ashley Young 5,6 David Yun Registered Foreign Lawyers 3 Pierre-Luc Arsenault 5 Christopher Braunack 3 Albert S.]
[545 Speedvale Ave. W. Guelph, Ontario, Canada N1K 1E6 Tel: +1 519-837-1881 Fax: +1 519-837-2250 www.canadiansolar.com August 5, 2013 VIA CORRESPONDENCE Mr. Russell Mancuso, Branch Chief Re: Canadian Solar, Inc. Registration Statement on Form F-3 Filed July 11, 2013 File No. 333-189895 Dear Mr. Mancuso and Mr. Mumford: For ease of review, we have set forth below each of the]
[Partners (admitted in Hong Kong) 5 Justin M. Dolling 1,4,5 David Patrick Eich 5 Douglas S. Murning 5 Nicholas A. Norris 3 John A. Otoshi 7 Jamii Quoc 1 Jesse D. Sheley 5,6 Steven Tran 3,5 Dominic W.L. Tsun Li Chien Wong 5 Ashley Young 5,6 David Yun Registered Foreign Lawyers 3 Pierre-Luc Arsenault 5 Christopher Braunack 3 Albert S.]
[545 Speedvale Ave. W. Guelph, Ontario, Canada N1K 1E6 Tel: +1 519-837-1881 Fax: +1 519-837-2250 www.canadiansolar.com August 2, 2013 VIA CORRESPONDENCE ON EDGAR Mr. Brian Cascio, Accounting Branch Chief Re: Canadian Solar, Inc. Form 20-F for the Year Ended December 31, 2012 File No. 001-33107 Dear Mr. Cascio and Mr. Todd: For ease of review, we have set forth below]
[545 Speedvale Ave. W. Guelph, Ontario, Canada N1K 1E6 Tel: +1 519-837-1881 Fax: +1 519-837-2250 www.canadiansolar.com August 2, 2013 VIA CORRESPONDENCE ON EDGAR Mr. Brian Cascio, Accounting Branch Chief Re: Canadian Solar, Inc. Form 20-F for the Year Ended December 31, 2012 File No. 001-33107 Dear Mr. Cascio and Mr. Todd: For ease of review, we have set forth below]
