[TAL Education Group 12/F, Danling SOHO No. 6 Danling Street, Haidian District Beijing 100080 Peoples Republic of China August 1, 2013 VIA EDGAR Larry Spirgel, Assistant Director Carlos Pacho, Senior Assistant Chief Accountant Christine Adams, Senior Staff Accountant 100 F Street, N.E. With a copy to: Chris White Accounting Group Interpretations Office of the Chief Accountant 100F Street, NE:]
[TAL Education 12/F,nling SOHO No. 6nling Street, Haidian District Beijing 100080 Peoples Republic of China August 1, 2013 VIA EDGAR Larryirgel,sistant Directorrlos Pacho, Seniorsistant Chief Accountant Christineams, Senior Staff Accountant 100 F Street, N.E. With apy to: Chris White Accounting Interpretations]
[TAL Education 12/F,nling SOHO No. 6nling Street, Haidian District Beijing 100080 Peoples Republic of China August 1, 2013 VIA EDGAR Larryirgel,sistant Directorrlos Pacho, Seniorsistant Chief Accountant Christineams, Senior Staff Accountant 100 F Street, N.E. With apy to: Chris White Accounting Interpretations]
[TAL Education 12/F,nling SOHO No. 6nling Street, Haidian District Beijing 100080 Peoples Republic of China August 1, 2013 VIA EDGAR Larryirgel,sistant Directorrlos Pacho, Seniorsistant Chief Accountant Christineams, Senior Staff Accountant 100 F Street, N.E. With apy to: Chris White Accounting Interpretations]
[July 31, 2013 VIA EMAIL AND MAIL Michael R. Clampitt, Senior Attorney Division of Corporation Finance 100 F Street, N.E. Re: China Commercial Credit, Inc. Registration Statement on Form S-1 Submitted June 7, 2013 File No. 333-189186 Dear Mr. Clampitt: “Company” “we” “our” “us” “CCC” “Staff” “SEC” “Amendment No. 2” “Amendment No. 3” China Commercial Credit, Inc. (the Form S-1/A,]
[July 31, 2013 VIA EMAIL AND MAIL Michael R. Clampitt, Senior Attorney Division of Corporation Finance 100 F Street, N.E. Re: China Commercial Credit, Inc. Registration Statement on Form S-1 Submitted June 7, 2013 File No. 333-189186 Dear Mr. Clampitt: “Company” “we” “our” “us” “CCC” “Staff” “SEC” “Amendment No. 2” “Amendment No. 3” China Commercial Credit, Inc. (the Form S-1/A,]
[China Housing & Land Development, Inc. 1008 Liuxue Road, Baqiao District Xi’an, Shaanxi Province China 710038 July 29, 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 July 29, 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:]
[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.]
[July 23, 2013 Via EDGAR Mr. Larry Spirgel Assistant Director Division of Corporation Finance 100 F Street, N.E. Re: China Mobile Limited Annual Report on Form 20-F for the Fiscal Year ended December 31, 2012 Filed April 25, 2013 File No. 001-14696 Dear Mr. Spirgel: For your convenience, the Company has included the Staffs comments in this response letter in]
