[ORRICK, HERRINGTON & SUTCLIFFE 43RD FLOOR, GLOUCESTER TOWER THE LANDMARK 15 QUEENS ROAD CENTRAL HONG KONG tel 852-2218-9100 fax 852-2218-9200 WWW.ORRICK.COM November 12 , 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,]
[ORRICK, HERRINGTON & SUTCLIFFE 43RD FLOOR, GLOUCESTER TOWER THE LANDMARK 15 QUEENS ROAD CENTRAL HONG KONG tel 852-2218-9100 fax 852-2218-9200 WWW.ORRICK.COM November 12 , 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,]
[AMENDMENT NO. 5 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] [SEMILEDS CORPORATION 2010 EQUITY INCENTIVE PLAN (AS ADOPTED NOVEMBER 2, 2010) TABLE OF CONTENTS Page ARTICLE 1. INTRODUCTION 1 ARTICLE 2. ADMINISTRATION 1 2.1 Committee Composition 1 2.2 Committee Responsibilities] [PURCHASE AND SALE AGREEMENT Agreement This Purchase and Sale Agreement ( September 17, 20 10 Execution Date SEMILEDS OPTOELECTRONICS CO., LTD. Buyer PRIME OPTICAL FIBER CORPORATION Seller ( RECITALS WHEREAS , Seller owns the first and second floors of the building located at No. 11 Ke Jung Rd. , Chu-Nan Site, Hsinchu Science Park, Chu-Nan 350, Taiwan ( ( 00006-000] [Consent of Independent Registered Public Accounting Firm The Board of Directors and Stockholders We consent to the use of our report, dated October 26, 2010, included herein and to the reference to our firm under the heading Experts in the prospectus. (signed) KPMG LLP Boise, Idaho]
[AMENDMENT NO. 5 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] [SEMILEDS CORPORATION 2010 EQUITY INCENTIVE PLAN (AS ADOPTED NOVEMBER 2, 2010) TABLE OF CONTENTS Page ARTICLE 1. INTRODUCTION 1 ARTICLE 2. ADMINISTRATION 1 2.1 Committee Composition 1 2.2 Committee Responsibilities] [PURCHASE AND SALE AGREEMENT Agreement This Purchase and Sale Agreement ( September 17, 20 10 Execution Date SEMILEDS OPTOELECTRONICS CO., LTD. Buyer PRIME OPTICAL FIBER CORPORATION Seller ( RECITALS WHEREAS , Seller owns the first and second floors of the building located at No. 11 Ke Jung Rd. , Chu-Nan Site, Hsinchu Science Park, Chu-Nan 350, Taiwan ( ( 00006-000] [Consent of Independent Registered Public Accounting Firm The Board of Directors and Stockholders We consent to the use of our report, dated October 26, 2010, included herein and to the reference to our firm under the heading Experts in the prospectus. (signed) KPMG LLP Boise, Idaho]
[ReneSola Ltd Announces Third Quarter 2010 Results Company achieves record results with revenues of US$358.7 million, quarterly solar wafer and module shipments of 324.9 MW and net income of US$60.1 million JIASHAN, China, November 5, 2010 Third Quarter 2010 Financial and Operating Highlights · Total solar wafer and module shipments in Q3 2010 were a record 324.9 megawatts (“MW”), an] [RENESOLA LTD No. 8 Baoqun Road, YaoZhuang Jiashan, Zhejiang 314117 People’s Republic of China x o Form 20-F o x Yes NA 82- 1 RENESOLA LTD Xianshou Li Chief Executive Officer]
[ReneSola Ltd Announces Third Quarter 2010 Results Company achieves record results with revenues of US$358.7 million, quarterly solar wafer and module shipments of 324.9 MW and net income of US$60.1 million JIASHAN, China, November 5, 2010 Third Quarter 2010 Financial and Operating Highlights · Total solar wafer and module shipments in Q3 2010 were a record 324.9 megawatts (“MW”), an] [RENESOLA LTD No. 8 Baoqun Road, YaoZhuang Jiashan, Zhejiang 314117 People’s Republic of China x o Form 20-F o x Yes NA 82- 1 RENESOLA LTD Xianshou Li Chief Executive Officer]
[] [Our ref RDS\620011\4164931v2 Direct tel +852 2971 3046 Email richard.spooner@maplesandcalder.com Solarfun Power Holdings Co., Ltd. 10 November 2010 Dear Sir Solarfun Power Holdings Co., Ltd. Company Registration Statement Commission Act , Securities We act as Cayman Islands counsel for Solarfun Power Holdings Co., Ltd (the 1 DOCUMENTS REVIEWED Documents We have reviewed originals, copies, drafts or conformed copies of] [Consent of Independent Registered Public Accounting Firm EX-23.1 3 h04624exv23w1.htm EX-23.1]
[] [Our ref RDS\620011\4164931v2 Direct tel +852 2971 3046 Email richard.spooner@maplesandcalder.com Solarfun Power Holdings Co., Ltd. 10 November 2010 Dear Sir Solarfun Power Holdings Co., Ltd. Company Registration Statement Commission Act , Securities We act as Cayman Islands counsel for Solarfun Power Holdings Co., Ltd (the 1 DOCUMENTS REVIEWED Documents We have reviewed originals, copies, drafts or conformed copies of] [Consent of Independent Registered Public Accounting Firm EX-23.1 3 h04624exv23w1.htm EX-23.1]
