[www.umc.com July 5, 2010 Mail Stop 3030 Eric Atallah, Staff Accountant Re: United Microelectronics Corporation Dear Messrs. Eric, Vaughn and Martin: For your convenience, we have included your comments in this response letter in bold italics form and keyed our responses to the Staffs comments accordingly. Form 20-F for the Year Ended December 31, 2009 Note 35 US GAAP]
[ReneSola Announces Preliminary Second Quarter 2010 Results and Provides Second Half 2010 Guidance -- Exceed high end of Q2 2010 guidance for total solar product shipments, net revenues and gross profit margin -- Provide 2H 2010 guidance for total solar product shipments, net revenues and gross profit margin JIASHAN, China, July 1, 2010 Q2 2010 Preliminary Results · Total solar] [RENESOLA LTD No. 8 Baoqun Road, YaoZhuang Jiashan, Zhejiang 314117 People’s Republic of China x o Form 20-F o x Yes 82- N/A RENESOLA LTD Xianshou Li Chief Executive Officer]
[ReneSola Announces Preliminary Second Quarter 2010 Results and Provides Second Half 2010 Guidance -- Exceed high end of Q2 2010 guidance for total solar product shipments, net revenues and gross profit margin -- Provide 2H 2010 guidance for total solar product shipments, net revenues and gross profit margin JIASHAN, China, July 1, 2010 Q2 2010 Preliminary Results · Total solar] [RENESOLA LTD No. 8 Baoqun Road, YaoZhuang Jiashan, Zhejiang 314117 People’s Republic of China x o Form 20-F o x Yes 82- N/A RENESOLA LTD Xianshou Li Chief Executive Officer]
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[FORM 20-F/A Amendmen t No. 1 to Annual Report o OR x For the fiscal year ended Decem ber 31, 2009 OR o OR o Acti ons Semiconductor Co., Ltd. N/A ’ s name into English) Cayman Islands (Jurisdiction of incorporation or organization) 15-1, No. 1, HIT Road Tangjia. Zhuhai, Guangdong, 5190 85 The People ’ s Republic of China] [SECTION 302 OF THE SARBANES-OXLE Y ACT OF 2002 I, Niccolo Chen, the Chief Executive Officer of Actions Semiconductor Co., Ltd., certify that: 1. I have reviewed this annual report on Form 20-F/A of Actions Semiconductor Co., Ltd.; 2. Based on my knowledge, this report does not conta in any untrue statement of a material fact or omit to state] [SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002 I, Pei-Fen (Patricia) Chou, the Chief Financial Officer of Actions Semiconductor Co., Ltd., certify that: 1. I have reviewed this annual report on Form 20-F/A of Actions Semiconductor Co., Ltd.; 2. Based on my k nowledge, this report does not contain any untrue statement of a material fact or omit to state] [TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 Company” ) on Form 20-F/A Report” officer ’ s knowledge: (2) The information contained in the Report fairly presents, in all material respects, the financial conditio n and results of operations of the Company as of the dates and for the periods expressed in the Report. Niccolo Chen Chief Executive Officer] [普华永道中天会计师事务所有限公司 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 To the Sharehold er s a nd Board of Directors of Mavrix Technology, Inc. We have audited the accompanying consolidated balance sheets of Mavrix Technology, Inc. (the “ Company” ) and its] [普华永道中天会计师事务所有限公司 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 CONSENT OF INDEPENDENT AUDITORS Shanghai, the People’s Republic of China June 28, 2010 EX-15.2 7 v189262_ex15-2.htm]
[] [Amendment No. 2 to Yingli Green Energy Holding Company Limited Company THIS AMENDMENT NO. 2 is made on August 18, 2009 by Yingli Green Energy Holding Company Limited (the Plan Board WHEREAS, the Board of Directors of the Company (the WHEREAS, the shareholders of the Company and the Board have approved this Amendment No. 2 on the date] [LOAN AGREEMENT (Export Sellers Credit for General Mechanical & Electrical Products 2009 Jing 19031 Contract No.: ( 2009 Jing 19031 Agreement April 16 2009 This Loan Agreement (Contract No.: ( Borrower Borrower: Baoding Tianwei Yingli New Energy Resources Co., Ltd. (the Legal Representative: Qiang Ding Address: 3055 Fuxingzhong Road, High-tech Industrial Development Zone Baoding, Heibei Post Code: 071051 Telephone:] [No.: Dai Zi 5100603 FIXED ASSETS LOAN CONTRACT Important Note Yingli Energy (China) Company Limited Borrower Liansheng Miao 3399 Chaoyang North Road, Baoding, Heibei 3399 Chaoyang North Road, Baoding, Hebei Borrower: Bank of Communications Co., Ltd., Hebei Branch Lender Chunjie Wu 22 Ziqiang Road, Shijiazhuang Lender: WHEREAS: Article 1 Loan Facility 1.1 Renminbi Currency: 1.2 Five Hundred Million Yuan Amount] [Yingli Green Energy Holding Company Limited Jurisdiction of Name Incorporation Cyber Power Group Limited British Virgin Islands Yingli Green Energy Capital Holding Company Limited British Virgin Islands Yingli Green Energy (International) Holding Company Limited British Virgin Islands Yingli Green Energy Americas, Inc. Delaware Yingli Green Energy Europe GmbH Germany Yingli Green Energy Greece Sales GmbH Germany Cyber Lighting Holding Company] [Certification by the Chief Executive Officer I, Liansheng Miao, Chief Executive Officer of Yingli Green Energy Holding Company Limited, certify that: 1. I have reviewed this annual report on Form 20-F of Yingli Green Energy Holding Company Limited; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a] [Certification by the Chief Financial Officer I, Zongwei Li, Chief Financial Officer of Yingli Green Energy Holding Company Limited (the Company), certify that: 1. I have reviewed this annual report on Form 20-F of Yingli Green Energy Holding Company Limited; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to] [Certification by the Chief Executive Officer (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. EX-13.1 8 h04077exv13w1.htm EX-13.1] [Certification by the Chief Financial Officer (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. EX-13.2 9 h04077exv13w2.htm EX-13.2] [Consent of Independent Registered Public Accounting Firm The Board of Directors We consent to the incorporation by reference in the registration statement No. 333-148353 on Form S-8 of Yingli Green Energy Holding Company Limited and in the registration statement No. 333-155782 on Form F-3 of Yingli Green Energy Holding Company Limited of our reports dated June 25, 2010, with respect]
[YINGLI GREEN ENERGYMPANY LIMITED FORM20-F ANNUAL REPORT ON Table ofntents Page PARTI Item 1. Identity of Directors, Senior Management andvisers 1 Item 2. Offer Statistics and Expected Timetable 1 Item 3. Key Information 1 Item 4. Information on thempany 40 Item 4A. Unresolved Staffmments 66] [Amendment No.2 to Yingli Green Energympany Limitedmpany THIS AMENDMENT NO. 2 is made on August18, 2009 by Yingli Green Energympany Limited (the Plan Board WHEREAS, the Board of Directors of thempany (the WHEREAS, the shareholders of thempany and the Board have approved this Amendment No.2 on thete hereof;] [LOANREEMENT (Export Sellers Credit for General Mechanical & Electrical Products 2009 Jing 19031ntract No.: ( 2009 Jing 19031reement April16 2009 This Loanreement (Contract No.: ( Borrower Borrower: Baoding Tianwei Yingli New Energy Resources (the Legal Representative: Qiang Dingdress: 3055 Fuxingzhong Road, High-tech Industrial Development Zone Baoding, Heibei] [No.:i Zi 5100603 FIXEDSETS LOANNTRACT Important Note Yingli Energy (China)mpany Limited Borrower Liansheng Miao 3399 Chaoyang North Road, Baoding, Heibei 3399 Chaoyang North Road, Baoding, Hebei Borrower: Bank ofmmunications Hebei Branch Lender Chunjie Wu 22 Ziqiang Road, Shijiazhuang Lender: WHEREAS: Article1 Loan Facility 1.1] [Yingli Green Energympany Limited Jurisdiction of Nameorporation Cyber Power Limited British Virgin Islands Yingli Green Energypitalmpany Limited British Virgin Islands Yingli Green Energy (International)mpany Limited British Virgin Islands Yingli Green Energy Americas, Delaware Yingli Green Energy Europe Germany Yingli Green Energy Greeceles] [Certification by the Chief Executive Officer I, Liansheng Miao, Chief Executive Officer of Yingli Green Energympany Limited, certify that: 1. I have reviewed this annual report on Form 20-F of Yingli Green Energympany Limited; 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a] [Certification by the Chief Financial Officer I, Zongwei Li, Chief Financial Officer of Yingli Green Energympany Limited (thempany), certify that: 1. I have reviewed this annual report on Form 20-F of Yingli Green Energympany Limited; 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state] [Certification by the Chief Executive Officer (2)The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany. EX-13.1 h04077exv13w1.htm 8 EX-13.1] [Certification by the Chief Financial Officer (2)The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany. EX-13.2 h04077exv13w2.htm 9 EX-13.2] [Consent of Independent Registered Public Accounting Firm The Board of Directors Wensent to theorporation by reference in the registration statement No.333-148353 on Form S-8 of Yingli Green Energympany Limited and in the registration statement No.333-155782 on Form F-3 of Yingli Green Energympany Limited of our reportsted June25, 2010, with respect to thensolidated balance sheets of]
