[Trina Solar Limited November 23, 2010 VIA EDGAR AND FACSIMILE Mr. Kevin L. Vaughn, Accounting Branch Chief Re: Trina Solar Limited Dear Mr. Vaughn and Ms. Harkins: 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 Year Ended December 31, 2009]
[Yingli Green Energy Reports Third Quarter 2010 Results Sustainable Profitability Supported by 25.2% Increase in Shipment and 33.3% Gross Margin BAODING, China, November 19, 2010 Third Quarter 2010 Consolidated Financial Highlights Total net revenues were RMB 3,284.2 million (US$490.9 million), and shipment increased by 25.2% quarter over quarter. Gross profit was RMB 1,094.5 million (US$163.6 million), representing a]
[Yingli Green Energy Reports Third Quarter 2010 Results Sustainable Profitability Supported by 25.2% Increase in Shipment and 33.3% Gross Margin BAODING, China, November 19, 2010 Third Quarter 2010 Consolidated Financial Highlights Total net revenues were RMB 3,284.2 million (US$490.9 million), and shipment increased by 25.2% quarter over quarter. Gross profit was RMB 1,094.5 million (US$163.6 million), representing a]
[November 22, 2010 VIA EDGAR AND HAND DELIVERY Division of Corporate Finance 100 F Street, N.E. Mail Stop Number 3030 Attn: Russell Mancuso, Branch Chief, Legal Gabriel Eckstein Daniel Morris, Special Counsel Martin James Kevin Vaughn, Branch Chief, Accounting Tara Harkins Re: SemiLEDs Corporation Registration Statement on Form S-1 Registration No. 333-168624 Ladies and Gentlemen: This letter is being filed]
[Yingli Green Energy Reports Third Quarter 2010 Results Sustainable Profitability Supported by 25.2%rease in Shipment and 33.3% Gross Margin BAODING, China, November19, 2010 Third Quarter 2010nsolidated Financial Highlights Total net revenues were RMB 3,284.2million (US$490.9million), and shipmentreased by 25.2% quarter over quarter. Gross profit was RMB 1,094.5million (US$163.6million), representing a gross margin of 33.3%.]
[November 22, 2010 VIA EDGAR AND HAND DELIVERY Division of Corporate Finance 100 F Street, N.E. Mail Stop Number 3030 Attn: Russell Mancuso, Branch Chief, Legal Gabriel Eckstein Daniel Morris, Special Counsel Martin James Kevin Vaughn, Branch Chief, Accounting Tara Harkins Re: SemiLEDs Corporation Registration Statement on Form S-1 Registration No. 333-168624 Ladies and Gentlemen: This letter is being filed]
[Yingli Green Energy Reports Third Quarter 2010 Results Sustainable Profitability Supported by 25.2%rease in Shipment and 33.3% Gross Margin BAODING, China, November19, 2010 Third Quarter 2010nsolidated Financial Highlights Total net revenues were RMB 3,284.2million (US$490.9million), and shipmentreased by 25.2% quarter over quarter. Gross profit was RMB 1,094.5million (US$163.6million), representing a gross margin of 33.3%.]
[AMENDMENT NO. 8 FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 SEMILEDS CORPORATION Delaware 3674 20-2735523 3F, No.11 Ke Jung Rd., Chu-Nan Site, National Corporate Research Ltd. COPIES TO: Mark J. Lee Jeffrey D. Saper ORRICK, HERRINGTON & SUTCLIFFE LLP WILSON SONSINI GOODRICH & ROSATI Approximate date of commencement of proposed sale to the public: o o o] [AMENDED AND RESTATED CERTIFICATE OF INCORPORATION OF SemiLEDs Corporation SemiLEDs Corporation, a Delaware corporation, hereby certifies that: 1. The name of the corporation is SemiLEDs Corporation. The date of filing of its original Certificate of Incorporation with the Secretary of State was January 4, 2005. 2. This Amended and Restated Certificate of Incorporation of the corporation attached hereto as Dated:] [RESTATED CERTIFICATE OF INCORPORATION OF SEMILEDS CORPORATION (Originally incorporated on January 4, 2005) ARTICLE I Corporation The name of this corporation is SemiLEDs Corporation (the ARTICLE II The address of the Corporations registered office in the State of Delaware is 615 South Dupont Highway, City of Dover, County of Kent, Delaware 19901. The name of its registered agent at] [BYLAWS OF SEMILEDS CORPORATION TABLE OF CONTENTS Page ARTICLE I CORPORATE OFFICES 1 1.1 REGISTERED OFFICE 1 1.2 OTHER OFFICES 1 ARTICLE II MEETINGS OF STOCKHOLDERS 1 2.1 PLACE OF MEETINGS 1 2.2 ANNUAL MEETING 1 2.3 SPECIAL MEETING 4] [] [ORRICK, HERRINGTON & SUTCLIFFE LLP 43/F, Gloucester Tower, The Landmark tel +852-2218-9100 fax +852-2218-9200 WWW.ORRICK.COM November [ · ] , 2010 SemiLEDs Corporation 3F, No. 11 Ke Jung Rd., Chu-Nan Site, Hsinchu Science Park, Chu-Nan 350, Miao-Li County, Taiwan, R.O.C. Re: Registration Statement on Form S-1 Ladies and Gentlemen: We are acting as counsel for SemiLEDs Corporation Company Commission ,]
[AMENDMENT NO. 8 FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 SEMILEDS CORPORATION Delaware 3674 20-2735523 3F, No.11 Ke Jung Rd., Chu-Nan Site, National Corporate Research Ltd. COPIES TO: Mark J. Lee Jeffrey D. Saper ORRICK, HERRINGTON & SUTCLIFFE LLP WILSON SONSINI GOODRICH & ROSATI Approximate date of commencement of proposed sale to the public: o o o] [AMENDED AND RESTATED CERTIFICATE OF INCORPORATION OF SemiLEDs Corporation SemiLEDs Corporation, a Delaware corporation, hereby certifies that: 1. The name of the corporation is SemiLEDs Corporation. The date of filing of its original Certificate of Incorporation with the Secretary of State was January 4, 2005. 2. This Amended and Restated Certificate of Incorporation of the corporation attached hereto as Dated:] [RESTATED CERTIFICATE OF INCORPORATION OF SEMILEDS CORPORATION (Originally incorporated on January 4, 2005) ARTICLE I Corporation The name of this corporation is SemiLEDs Corporation (the ARTICLE II The address of the Corporations registered office in the State of Delaware is 615 South Dupont Highway, City of Dover, County of Kent, Delaware 19901. The name of its registered agent at] [BYLAWS OF SEMILEDS CORPORATION TABLE OF CONTENTS Page ARTICLE I CORPORATE OFFICES 1 1.1 REGISTERED OFFICE 1 1.2 OTHER OFFICES 1 ARTICLE II MEETINGS OF STOCKHOLDERS 1 2.1 PLACE OF MEETINGS 1 2.2 ANNUAL MEETING 1 2.3 SPECIAL MEETING 4] [] [ORRICK, HERRINGTON & SUTCLIFFE LLP 43/F, Gloucester Tower, The Landmark tel +852-2218-9100 fax +852-2218-9200 WWW.ORRICK.COM November [ · ] , 2010 SemiLEDs Corporation 3F, No. 11 Ke Jung Rd., Chu-Nan Site, Hsinchu Science Park, Chu-Nan 350, Miao-Li County, Taiwan, R.O.C. Re: Registration Statement on Form S-1 Ladies and Gentlemen: We are acting as counsel for SemiLEDs Corporation Company Commission ,]
[] [Our ref VZL\654149\4176397v2 JinkoSolar Holding Co., Ltd. Shangrao Economic Development Zone Jiangxi Province, 334100 Peoples Republic of China 19 November 2010 Dear Sirs JinkoSolar Holding Co., Ltd. Company Registration Statement Securities Act Shares Plan We have examined the Registration Statement on Form S-8 to be filed by JinkoSolar Holding Co., Ltd., a Cayman Islands exempted company incorporated with] [11th Floor PricewaterhouseCoopers Center 2 Corporate Avenue 202 Hu Bin Road, Luwan District Shanghai 200021, PRC Telephone +86 (21) 2323 8888 Facsimile +86 (21) 2323 8800 pwccn.com Consent of Independence Registered Public Accounting Firm We hereby consent to the incorporation by reference in this Registration Statement on Form S-8 of our report dated April 9, 2010 relating to the financial]
