HSOL [Hanwha Q CELLS] CORRESP: (Original Filing)

[April 30, 2015 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Assistant Director Office 10 Re: Hanwha Q CELLS Co., Ltd. Registration Statement on Form F-3 (File No. 333-203726) Ladies and Gentlemen: Very truly yours, Dong Chul Kim Paul Hastings LLP CORRESP 1 filename1.htm]

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VIMC [Vimicro International] S-8:

[] [Vimicro International Corporation 16/F Shining Tower No. 35 Xueyuan Road, Haidian District Beijing 100191 Peoples’ Republic of China 30 April 2015 Dear Sirs, Vimicro International Corporation (the "Company") Registration Statement" Act Shares" Plan We have been asked to render this opinion in our capacity as counsel as to Cayman Islands law to the Company in connection with the Registration Statement] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We have issued our report dated April 30, 2015 with respect to the consolidated financial statements of Vimicro International Corporation (the “Company”) included in the Annual Report on Form 20-F for the year ended December 31, 2014 of the Company, which is incorporated by reference in this Registration Statement. We consent to the] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM Beijing, People’s Republic of China April 30, 2015] [CONSENT OF INDEPENDENT ACCOUNTING FIRM We have issued our report dated April 30, 2015 with respect to the financial statements of Zhongtianxin Science and Technology Co., Ltd. as of and for the year ended December 31, 2014 included in the Annual Report on Form 20-F for the year ended December 31, 2014 of Vimicro International Corporation, which is incorporated by]

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OIIM [O2MICRO INTERNATIONAL] 20-F: (Original Filing)

[Large accelerated filer [ ] Accelerated filer [x] Non-accelerated filer [ ] U.S. GAAP [x] International Financial Reporting Standards as issued Other [ ] by the International Accounting Standards Board [ ] Item 17 [ ] Item 18 [ ] Yes [ ] No [x] ii TABLE OF CONTENTS PART I Item 1. Identity of Directors, Senior Management and Advisors] [] [2 Significant Subsidiaries of O 2 2 2 2 2 2 2 2 International Asset Holding Company, a Cayman Islands company] [CERTIFICATION I, Sterling Du, certify that: 1. 2 I have reviewed this Annual Report on Form 20-F of O 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made,] [CERTIFICATION I, Perry Kuo, certify that: 1. O 2 Micro I have reviewed this Annual Report on Form 20-F of 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were] [2 O CERTIFICATION 2 (1) (2) the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company at the dates and for the periods indicated. Sterling Du Chief Executive Officer Perry Kuo Chief Financial Officer and Principal Accounting Officer] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM 2 We consent to the incorporation by reference in Registration Statement Nos. 333-12670, 333-12672, 333-98425, 333-101452, 333-107975, 333-116596, 333-132251, 333-153436, and 333-162489 on Form S-8 of our reports dated April 23, 2015, relating to the consolidated financial statements of O --------------------- Deloitte & Touche Taipei, Taiwan Republic of China April 23, 2015]

By | 2016-03-28T03:15:36+00:00 April 30th, 2015|Categories: Chinese Stocks, OIIM, SEC Original|Tags: , , , , , |0 Comments

HSOL [Hanwha Q CELLS] CORRESP: April 30, 2015 VIA EDGAR Division of Corporation

[April 30, 2015 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Assistant Director Office 10 Re: Hanwha Q CELLS Co., Ltd. Registration Statement on Form F-3 (File No. 333-203726) Ladies and Gentlemen: Very truly yours, Dong Chul Kim Paul Hastings LLP CORRESP 1 filename1.htm]

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ACTS [Actions Semiconductor] SC 13D/A: (Original Filing)

[nd 16 Wall Street, 2 Madison, Connecticut 06443 203.482.5805 direct info@accretivecapital.com www.accretivecapital.com An Open Letter to the Board of Directors of Actions Semiconductor Co., Ltd. April 30, 2015 Mr. Hsiang-Wei Lee To the Board of Directors of Actions Semiconductor: As you know, we received your correspondence—written by the Corporate Secretary to Actions Semiconductor, delivered more than four months after making] [SCHEDULE 13D (Rule 13d-101) RULE 13d-2(a) Amendment No. 1 Actions Semiconductor Co., Ltd. American Depositary Shares 00507E107 ACCRETIVE CAPITAL PARTNERS, LLC (203) 482-5805 RICHARD E. FEARON, JR. (Name, Address and Telephone Number of Person April 30, 2015 If the filing person has previously filed a statement on Schedule 13G to report the acquisition that is the subject of this Schedule]

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