July 16, 2015
VIA EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Ms. Amanda Ravitz – Assistant Director | |
| Mr. Tom Jones – Special Counsel | ||
| Mr. Dan Morris – Special Counsel |
| Re: | Hanwha Q CELLS Co., Ltd. | |||
Amendment No. 4 to Registration Statement on Form F-3 (File No. 333-203726) |
Ladies and Gentlemen:
On behalf of our client, Hanwha Q CELLS Co., Ltd., a company incorporated in Cayman Islands (the “Registrant”), we are filing Amendment No. 4 (the “Amendment No. 4”) to the Registrant’s registration statement on Form F-3. A courtesy copy of the marked version of Amendment No. 4 is also being delivered to your attention.
Please direct any questions concerning the Amendment No. 4 to the undersigned , telephone number +82-2-6321-3803, fax number +82-2-6321-3903, e-mail dongchulkim@paulhastings.com.
| Very truly yours, |
| /s/ Dong Chul Kim |
Dong Chul Kim Paul Hastings LLP |
