[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]
[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 correspondencewritten 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]
[Title of each class Name of each exchange on which registered American depositary shares, each representing four ordinary shares, par value $0.0001 per share The NASDAQ Stock Market LLC Ordinary shares, par value $0.0001 per share* The NASDAQ Stock Market LLC * Not for trading, but only in connection with the listing of the American depositary shares None (Title of] [VIMICRO INTERNATIONAL CORPORATION 2005 SHARE INCENTIVE PLAN ARTICLE 1 PURPOSE Plan Company The purpose of the Vimicro International Corporation 2005 Share Incentive Plan (the “ ARTICLE 2 DEFINITIONS AND CONSTRUCTION Wherever the following terms are used in the Plan they shall have the meanings specified below, unless the context clearly indicates otherwise. The singular pronoun shall include the plural where] [[Letterhead of Ernst & Young Hua Ming LLP April 30, 2015 100 F Street, N.E. Dear Sirs/Madams, Yours faithfully,] [Strategic Cooperation Framework Agreement on the Project of “Industrialization Development and Application of Chip System of Starlight China Chip Internet of Things Project-SVAC National Standardized Internet of Things for Security Surveillance” The Economic & Information Commission of Guangdong Province Vimicro Corporation February 2014 Strategic Cooperation Framework Agreement on the Project of “Industrialization Development and Application of Chip System of Starlight] [Zhuhai Hengqin New Area Administrative Committee Vimicro Corporation Cooperation Agreement May 2014 Party A: Zhuhai Hengqin New Area Administrative Committee Director: Niu Jing Address: No. 41, Dezheng Street, Hengqin New Area, Zhuhai City Party B: Vimicro Corporation Legal Representative: Zhonghan (John) Deng Address: 16/F, Shining Tower, No.35, Xueyuan Road, Haidian District, Beijing th In accordance with the “Strategic Cooperation Framework] [English Summary of “Customized Property Alteration Entrustment Agreement Vimicro-Xuzhuang Science and Technology Headquarters Project” th This Agreement is entered into by and between Jiangsu Vimicro Electronics Corporation (“Party A”), Administrative Committee of Nanjing Xuzhuang Software Industry Base (“Party B”) and Nanjing Meidong Hanwei Technology Co., Ltd.,, Ltd. (“Party C”) on April 10 Preconditions of Customized Property Alteration 1. Party C] [English Summary of “Customized Property Alteration Entrustment Agreement Vimicro-Xuzhuang Science and Technology Headquarters Project” th This Agreement is entered into by and between Jiangsu Vimicro Electronics Corporation (“Party A”),Nanjing Zhongna Construction Engineering Co., Ltd. (“Party B1”) and Nanjing Juxiang Wire and Cable Co., Ltd. (“Party B2”) on August 13 Preconditions of Customized Property Alteration 1. Party B shall meet Party] [English Summary of “Customized Property Alteration Entrustment Agreement Vimicro-Xuzhuang Science and Technology Headquarters Project” rd This Agreement is entered into by and between Jiangsu Vimicro Electronics Corporation (“Party A”), Administrative Committee of Nanjing Xuzhuang Software Industry Base (“Party B”) and Jiangsu Qinshantong Investment Co., Ltd. (“Party C”) on December 3 Preconditions of Customized Property Alteration 1. Party A shall have] [English Summary of “Customized Property Alteration Entrustment Agreement Vimicro-Xuzhuang Science and Technology Headquarters Project” th This Agreement is entered into by and between Jiangsu Vimicro Electronics Corporation (“Party A”), Administrative Committee of Nanjing Xuzhuang Software Industry Base (“Party B”) and Jiangsu Newcom Optical & Electrical Communication Co., Ltd. (“Party C”) on January 19 Preconditions of Customized Property Alteration 1. Party] [List of Subsidiaries Subsidiaries Jurisdiction Ownership Interest Vimicro Corporation People’s Republic of China 100 % Viewtel Corporation 100 % Vimicro Electronics International Limited Hong Kong Special Administrative Region, China 100 % Vimicro Electronic Technology Corporation People’s Republic of China 100 % Jiangsu Vimicro Electronics Corporation People’s Republic of China 100 % Vimicro Electronics Corporation People’s Republic of China 50 %] [I, Zhonghan Deng, certify that: 1. I have reviewed this annual report on Form 20-F of Vimicro International Corporation (the “Company”); 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] [Certification by the Principal Financial Officer I, Jinming (Jimmy) Dong, certify that: 1. I have reviewed this annual report on Form 20-F of Vimicro International Corporation (the “Company”); 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] [(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Zhonghan (John) Chief Executive Officer] [Certification by the Principal 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. Jinming (Jimmy) Dong Chief Controller] [Our ref SHF/605073-000001/7865784v2 Vimicro International Corporation 16/F Shining Tower No. 35 Xueyuan Road Haidian District Beijing 100191 People's Republic of China April 30, 2015 Dear Sir Re: Vimicro International Corporation Company We have acted as legal advisors as to the laws of the Cayman Islands to Vimicro International Corporation, an exempted limited liability company incorporated in the Cayman Islands (the] [Consent of Independent Registered Public Accounting Firm We consent to the incorporation by reference in the following Registration Statements: (1) Registration Statement (Form S-8 No. 333-135914) of the 2004 Share Option Plan and 2005 Share Incentive Plan of Vimicro International Corporation, and (2) Registration Statement (Form S-8 No. 333-166829) of the 2005 Share Incentive Plan of Vimicro International Corporation, of] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM Grant Thornton Beijing, People’s Republic of China April 30, 2015] [ZHONGTIANXIN SCIENCE AND TECHNOLOGY CO., LIMITED FINANCIAL STATEMENTS ZHONGTIANXIN SCIENCE AND TECHNOLOGY CO., LIMITED CONTENTS F-1 Financial Statements: Balance Sheet — As of December 31, 2013 and 2014 F-2 Statement of Operations and Comprehensive Income — For the Years Ended December 31, 2012, 2013 and 2014 F-3 Statement of Changes in Equity Holders’ Equity — For the Years Ended December] [CO NSENT OF INDEPENDENT ACCOUNTING FIRM Grant Thornton Beijing, People’s Republic of China April 30, 2015]
[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]
[Yingli Green Energy Announces Pre-Funding for Full Payment of RMB1.2 Billion Medium-Term Notes BAODING, China, April 28, 2015 Yingli Green Energy Holding Company Limited (NYSE: YGE) (Yingli Green Energy or the Company), one of the worlds leading solar panel manufacturers, known as Yingli Solar, today announced that one of its primary operating subsidiaries, Yingli Energy (China) Company Limited (Yingli] [FORM 6-K YINGLI GREEN ENERGY HOLDING COMPANY No. 3399 North Chaoyang Avenue Baoding 071051 Peoples Republic of China Form 20-F x Form 40-F o o o Yes o No x N/A YINGLI GREEN ENERGY HOLDING COMPANY LIMITED FORM 6-K Yingli Green Energy Holding Company Limited is furnishing under the cover of Form 6-K: EX-99.1 Press release dated April 28, 2015]
[O2Micro Reports First Quarter 2015 Financial Results GEORGE TOWN, Grand Cayman, April 29, 2015 (GLOBE NEWSWIRE) -- Operational and Strategic Highlights Company experienced strong design activity in solutions for backlighting, general lighting, battery, smartphone and tablet markets; expecting products to continue to ramp in 2015 2 O Lower operating expense levels reflect new cash breakeven level estimate of $17.0-$18.0 million] [FORM 6-K April 2015 000-30910 O2Micro International Limited Grand Pavilion Commercial Centre, West Bay Road Note: Note: O2Micro International Limited Chief Executive Officer 6-K 1 document.htm FORM 6-K FILING DOCUMENT]
[News Release Contact: Siliconware Precision Industries Co., Ltd. Janet Chen, IR Director No.45, Jieh Show Rd. janet@spil.com.tw Hsinchu Science Park, Hsinchu +886-3-5795678#3675 Taiwan, 30056 Byron Chiang, Spokesperson www.spil.com.tw byronc@spil.com.tw +886-3-5795678#3671 Siliconware Precision Industries Reports a 2.9% Quarter-over-Quarter decline in Revenues Resulting in Earnings per Share of NT$ 0.83 or Earnings per ADS of US$ 0.13 for First Quarter 2015 Siliconware]
[News Release Contact: Siliconware Precision Industries Co., Ltd. Janet Chen, IR Director No.45, Jieh Show Rd. janet@spil.com.tw Hsinchu Science Park, Hsinchu +886-3-5795678#3675 Taiwan, 30056 Byron Chiang, Spokesperson www.spil.com.tw byronc@spil.com.tw +886-3-5795678#3671 Siliconware Precision Industries Reports a 2.9% Quarter-over-Quarter decline in Revenues Resulting in Earnings per Share of NT$ 0.83 or Earnings per ADS of US$ 0.13 for First Quarter 2015 Siliconware]
[Subject to Completion, dated April 29, 2015 Hanwha Q CELLS Co., Ltd. (a corporation with limited liability incorporated under the laws of the Cayman Islands) Ordinary Shares Preferred Shares Debt Securities Each time we sell securities, we will provide a supplement to this prospectus that contains specific information about the offering and the terms of the securities. The supplement may] [Hanwha Q CELLS Co., Ltd. Hanwha Building 86 Cheonggyecheon-ro, Jung-gu Seoul Korea 29 April 2015 Dear Sirs Hanwha Q CELLS Co., Ltd. Company Registration Statement Prospectus ordinary shares ADSs preferred shares We have acted as Cayman Islands legal advisers to Hanwha Q CELLS Co., Ltd. (the 1 Documents Reviewed For the purposes of this opinion, we have reviewed only] [April 29, 2015 Hanwha Q CELLS Co., Ltd. Hanwha Building 86 Cheonggyecheon-ro, Jung-gu Seoul Korea Registration Statement on Form F-3 Re: Ladies and Gentlemen: Company Registration Statement Commission Securities Act Ordinary Shares Preferred Shares Debt Securities Securities Prospectus Prospectus Supplement Indenture Trustee Securities Documents As such counsel and for purposes of our opinions set forth below, we have examined originals] [Consent of Independent Registered Public Accounting Firm Shanghai, the Peoples Republic of China April 29, 2015 EX-23.1 4 d884862dex231.htm EX-23.1] [Consent of Independent Auditors Report We consent to the use of our report dated April 24, 2015, with respect to the consolidated balance sheets of Hanwha Q CELLS Investment Co., Ltd. as of December 31, 2013 and 2014 and the related consolidated statements of operations and comprehensive income (loss), changes in stockholders equity and cash flows for the period from] [Consent of Independent Registered Public Accounting Firm We hereby consent to the use in this Registration Statement on Form F-3 of Hanwha Q CELLS Co., Ltd. of our report dated March 17, 2015 relating to the financial statements of Hanwha Q Cells Malaysia SDN. BHD., which appears in such Registration Statement. We also consent to the reference to us under]
