[August 8, 2011 VIA EDGAR Division of Corporate Finance 100 F Street, N.E. Attention: Brian Cascio, Accounting Branch Chief Kristin Lochhead Jay Mumford Geoff Kruczek Re: Actions Semiconductor Co., Ltd. Form 20-F for the fiscal year ended December 31, 2010 Filed April 22, 2011 File No. 000-51604 Ladies and Gentlemen: Company Commission Comment Letter Actions Semiconductor Co., Ltd. (the “]
[August 8, 2011 VIA EDGAR Division of Corporate Finance 100 F Street, N.E. Attention: Brian Cascio, Accounting Branch Chief Kristin Lochhead Jay Mumford Geoff Kruczek Re: Actions Semiconductor Co., Ltd. Form 20-F for the fiscal year ended December 31, 2010 Filed April 22, 2011 File No. 000-51604 Ladies and Gentlemen: Company Commission Comment Letter Actions Semiconductor Co., Ltd. (the “]
[RENESOLA LTD Aug.5th, 2011 VIA EDGAR Mr. Kevin L. Vaughn, Accounting Branch Chief Mr. Eric Atallah, Staff Accountant Mr. Martin James, Senior Assistant Chief Accountant Division of Corporation Finance 100 F Street, N.E. Re: ReneSola Ltd Form 20-F for the year ended December 31, 2010 Filed March 8, 2011 File No. 1-33911 Dear Mr. Vaughn, Mr. Atallah and Mr. James,]
[RENESOLA LTD Aug.5th, 2011 VIA EDGAR Mr. Kevin L. Vaughn, Accounting Branch Chief Mr. Eric Atallah, Staff Accountant Mr. Martin James, Senior Assistant Chief Accountant Division of Corporation Finance 100 F Street, N.E. Re: ReneSola Ltd Form 20-F for the year ended December 31, 2010 Filed March 8, 2011 File No. 1-33911 Dear Mr. Vaughn, Mr. Atallah and Mr. James,]
[First Quarter 2011 Results First Quarter 2011 Results Net revenue in the first quarter of 2011 was $13.0 million, compared to $18.9 million in the first quarter of 2010 and $24.4 million in the fourth quarter of 2010. (Figures from prior periods have been restated to account for discontinued operations following the divestiture of non-core IC businesses in December 2010.)]
[First Quarter 2011 Results First Quarter 2011 Results Net revenue in the first quarter of 2011 was $13.0 million, compared to $18.9 million in the first quarter of 2010 and $24.4 million in the fourth quarter of 2010. (Figures from prior periods have been restated to account for discontinued operations following the divestiture of non-core IC businesses in December 2010.)]
[Form 6-K TABLE OF CONTENTS Page 3 4]
