[SIMPSON THACHER & BARTLETT ICBC TOWER, 35TH FLOOR FACSIMILE (852) 2869-7694 DIRECT DIAL NUMBER +852-2514-7650 E-MAIL ADDRESS clin@stblaw.com December 30, 2014 VIA EDGAR Loan Lauren P. Nguyen, Special Counsel Julie Griffith 100 F Street, N.E. Re: Bona Film Group Limited Amendment No. 1 to Registration Statement on Form F-3 Filed October 14, 2014 File No. 333-195426 Dear Ms. Nguyen and]
[AMENDMENT NO. 2 TO FORM F-3 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 BONA FILM GROUP LIMITED Cayman Islands 7822 Not Applicable (State or other jurisdiction of (Primary Standard Industrial (I.R.S. Employer 18/F, Tower 1, U-town Office Building, No. 1 San Feng Bei Li, Chaoyang District Beijing 100020, People's Republic of China +(86) 10 5631 0700 Law Debenture Corporate] [30 December, 2014 Matter No.:M#820046 Doc Ref: AC/al/#101563231v4 Bona Film Group Limited 18/F, Tower 1 U-town Office Building No. 1 San Feng Bei Li Chaoyang District Beijing 100020 Peoples Republic of China Dear Sirs, Bona Film Group Limited (the Company) Commission Registration Statement Securities Act Ordinary Shares Preferred Shares Equity Securities Debt Securities Securities Memorandum and Articles of Association Resolutions] [RATIO OF EARNINGS TO FIXED CHARGES Year Ended December 31, Nine Months Ended 2009 2010 2011 2012 2013 September 30, 2014 Computation of Earnings: Income (loss) before income tax and equity in earnings of equity method investments, net of tax 5,625,539] [Consent of Independent Registered Public Accounting Firm We consent to the incorporation by reference in Amendment No. 2 to the Registration Statement No. 333-195426 on Form F-3 of our reports dated April 21, 2014, relating to the consolidated financial statements of Bona Film Group Limited, its subsidiaries, its variable interest entities (the VIEs) and the VIEs subsidiaries (collectively, the Group)]
[AMENDMENT NO. 2 TO FORM F-3 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 BONA FILM GROUP LIMITED Cayman Islands 7822 Not Applicable (State or other jurisdiction of (Primary Standard Industrial (I.R.S. Employer 18/F, Tower 1, U-town Office Building, No. 1 San Feng Bei Li, Chaoyang District Beijing 100020, People's Republic of China +(86) 10 5631 0700 Law Debenture Corporate] [30 December, 2014 Matter No.:M#820046 Doc Ref: AC/al/#101563231v4 Bona Film Group Limited 18/F, Tower 1 U-town Office Building No. 1 San Feng Bei Li Chaoyang District Beijing 100020 Peoples Republic of China Dear Sirs, Bona Film Group Limited (the Company) Commission Registration Statement Securities Act Ordinary Shares Preferred Shares Equity Securities Debt Securities Securities Memorandum and Articles of Association Resolutions] [RATIO OF EARNINGS TO FIXED CHARGES Year Ended December 31, Nine Months Ended 2009 2010 2011 2012 2013 September 30, 2014 Computation of Earnings: Income (loss) before income tax and equity in earnings of equity method investments, net of tax 5,625,539] [Consent of Independent Registered Public Accounting Firm We consent to the incorporation by reference in Amendment No. 2 to the Registration Statement No. 333-195426 on Form F-3 of our reports dated April 21, 2014, relating to the consolidated financial statements of Bona Film Group Limited, its subsidiaries, its variable interest entities (the VIEs) and the VIEs subsidiaries (collectively, the Group)]
[This Form 6-K sets forth a discussion of our unaudited financial results as of and for the nine months ended September 30, 2014. We have also included our unaudited condensed consolidated financial statements for the nine months ended September 30, 2013. The following discussion and analysis should be read in conjunction with our interim consolidated financial statements as of and]
[This Form 6-K sets forth a discussion of our unaudited financial results as of and for the nine months ended September 30, 2014. We have also included our unaudited condensed consolidated financial statements for the nine months ended September 30, 2013. The following discussion and analysis should be read in conjunction with our interim consolidated financial statements as of and]
[Bona Film Group Announces Shareholder Resolutions Adopted at 2014 Annual General Meeting BEIJING For more detailed information regarding these resolutions, please review the Notice of 2014 Annual General Meeting available on Bonas investor relations website at About Bona Film Group Limited For more information about Bona, please visit http://www.bonafilm.cn. To be added to Bonas email list to receive] [TABLE OF CONTENTS Press release: Bona Film Group Announces Shareholder Resolutions Adopted at 2014 Annual General Meeting 2]
[Bona Film Group Announces Shareholder Resolutions Adopted at 2014 Annual General Meeting BEIJING For more detailed information regarding these resolutions, please review the Notice of 2014 Annual General Meeting available on Bonas investor relations website at About Bona Film Group Limited For more information about Bona, please visit http://www.bonafilm.cn. To be added to Bonas email list to receive] [TABLE OF CONTENTS Press release: Bona Film Group Announces Shareholder Resolutions Adopted at 2014 Annual General Meeting 2]
[Bona Film Group to Hold Annual General Meeting on December 29, 2014 BEIJING December 3, 2014 Holders of record of ordinary shares of the Company at the close of business on December 3, 2014 are entitled to notice of, and to vote at, the annual general meeting or any adjournment or postponement thereof. Holders of the Companys American] [TABLE OF C Press release: Bona Film Group to Hold Annual General Meeting on December 29, 2014 2]
[Bona Reports Third Quarter 2014 Financial Results 3Q14 Net Revenues Up 186% YoY to US$100.0 Million 3Q14 Adjusted EBITDA, Non-GAAP, Up 164% YoY to US$16.5 Million 3Q14 Non-GAAP Net Income Up 152% YoY to US$9.3 Million, Exceeding Guidance BEIJING November 13, 2014 Bona Film Group Limited (NASDAQ: BONA) (Bona or the Company) , a leading film distributor and] [TABLE OF CONTENTS 2 BONA FILM GROUP LIMITED]
[Bona Reports Third Quarter 2014 Financial Results 3Q14 Net Revenues Up 186% YoY to US$100.0 Million 3Q14 Adjusted EBITDA, Non-GAAP, Up 164% YoY to US$16.5 Million 3Q14 Non-GAAP Net Income Up 152% YoY to US$9.3 Million, Exceeding Guidance BEIJING November 13, 2014 Bona Film Group Limited (NASDAQ: BONA) (Bona or the Company) , a leading film distributor and] [TABLE OF CONTENTS 2 BONA FILM GROUP LIMITED]
