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- 20-F Annual report (foreign)
- 12.1 CEO Certification Pursuant to Section 302 of the Sarbanes-oxley Act of 2002.
- 12.2 CFO Certification Pursuant to Section 302 of the Sarbanes-oxley Act of 2002.
- 13.1 CEO Certification Pursuant to Section 906 of the Sarbanes-oxley Act of 2002.
- 13.2 CFO Certification Pursuant to Section 906 of the Sarbanes-oxley Act of 2002.
- 15.1 Consent of Deloitte Touche Tohmatsu Cpa LTD.
- 15.2 Consent of Ernst & Young Hua Ming.
- 15.3 Letter of Ernst & Young Hua Ming to Sec Regarding the Disclosure In Item 16F.
- 15.4 Consent of Jingtian & Gongcheng.
- 15.5 Consent of American Appraisal.
Exhibit 15.3
March 30, 2010
Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549
Ladies and Gentlemen:
We have read Item 16F of the Annual Report on Form 20-F (the “Form 20-F”) for the year ended September 30, 2009, of China Distance Education Holdings Limited and are in agreement with the statements contained in paragraphs 1, 2 and 3 of Item 16F(a). We have no basis to agree or disagree with other statements of the registrant contained therein.
Regarding the registrant’s statement concerning the lack of internal control to prepare financial statements included in the 3rd paragraph of Item 16F(a) on page 104 of the Form 20-F, we had considered such matters in determining the nature, timing and extent of procedures performed in our audit of the registrant’s consolidated financial statements for the two years ended September 30, 2008.
/s/ Ernst & Young Hua Ming