[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]
[RESIDENT PARTNERS Admitted in New York July 18, 2013 VIA EDGAR Ms. Tia L. Jenkins, Senior Assistant Chief Accountant Ms. Joanna Lam Mr. John Archfield Division of Corporation Finance 100 F Street, NE Re: China Xiniya Fashion Limited Form 20-F for the Fiscal Year ended December 31, 2012 Filed April 3, 2013 File No. 001-34958 Dear Ms. Jenkins: This letter]
[RESIDENT PARTNERS Admitted in New York July 18, 2013 VIA EDGAR Ms. Tia L. Jenkins, Senior Assistant Chief Accountant Ms. Joanna Lam Mr. John Archfield Division of Corporation Finance 100 F Street, NE Re: China Xiniya Fashion Limited Form 20-F for the Fiscal Year ended December 31, 2012 Filed April 3, 2013 File No. 001-34958 Dear Ms. Jenkins: This letter]
[China Petroleum & Chemical Corporation 22 Chaoyangmen North Street Chaoyang District, Beijing, 100728 The People’s Republic of China VIA EDGAR H. Roger Schwall, Assistant Director Kevin Dougherty Laura Nicholson Division of Corporation Finance 100 F Street, N.E. July 17, 2013 Re: China Petroleum & Chemical Corporation Form 20-F for Fiscal Year Ended December 31, 2012 (“2012 Form 20-F”) Filed April]
[China Petroleum & Chemical Corporation 22 Chaoyangmen North Street Chaoyang District, Beijing, 100728 The People’s Republic of China VIA EDGAR H. Roger Schwall, Assistant Director Kevin Dougherty Laura Nicholson Division of Corporation Finance 100 F Street, N.E. July 17, 2013 Re: China Petroleum & Chemical Corporation Form 20-F for Fiscal Year Ended December 31, 2012 (“2012 Form 20-F”) Filed April]
[July 16, 2013 Jeanne Bennett Division of Corporation Finance 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 File No. 001-32898 Dear Ms. Bennett: Company Staff Commission Form 10-K Form 10-Q On behalf of China BAK]
[July 16, 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. 1” “Amendment No. 2” China Commercial Credit, Inc. (the G e]
[July 16, 2013 Jeanne Bennett Division of Corporation Finance 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 File No. 001-32898 Dear Ms. Bennett: Company Staff Commission Form 10-K Form 10-Q On behalf of China BAK]
[July 16, 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. 1” “Amendment No. 2” China Commercial Credit, Inc. (the G e]
[July 12, 2013 Kevin Woody Jennifer Monick Division of Corporate Finance 100 F Street, NE Re: China Lodging Group, Limited Form 20-F for Fiscal Year Ended December 31, 2012 Filed April 23, 2013 Comment Letter Dated May 23, 2013 File No. 001-34656 Dear Mr. Woody and Ms. Monick: Set forth below are the Companys responses to the comments contained in]
