HGSH [CHINA HGS REAL ESTATE] 10-K/A: (Original Filing)

[] [CERTIFICATION (1) I have reviewed this Annual Report on Form 10-K/A of China HGS Real Estate Inc. for the fiscal year ended September 30, 2012. (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] [CERTIFICATION (1) I have reviewed this Annual Report on Form 10-K/A of China HGS Real Estate Inc. for the fiscal year ended September 30, 2012. (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] [Certification (1) He has reviewed this Annual Report on Form 10-K/A of China HGS Real Estate Inc. for the fiscal year ended September 30, 2012; and (2) Based on his knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statement made, in the light of]

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HGSH [CHINA HGS REAL ESTATE] 10-K/A:

[] [CERTIFICATION (1) I have reviewed this Annual Report on Form 10-K/A of China HGS Real Estate Inc. for the fiscal year ended September 30, 2012. (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] [CERTIFICATION (1) I have reviewed this Annual Report on Form 10-K/A of China HGS Real Estate Inc. for the fiscal year ended September 30, 2012. (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] [Certification (1) He has reviewed this Annual Report on Form 10-K/A of China HGS Real Estate Inc. for the fiscal year ended September 30, 2012; and (2) Based on his knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statement made, in the light of]

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RCON [Recon Technology] 10-K/A: (Original Filing)

[RECON TECHNOLOGY, LTD Cayman Islands Not Applicable (State or other jurisdiction of incorporation or organization) (I.R.S. employer identification number) 1902 Building C, King Long International Mansion 9 Fulin Road, Beijing 100107 People’s Republic of China +86 (10) 8494 5799 Securities registered under Section 12(b) of the Exchange Act: Ordinary Shares, $0.0185 par value per share NASDAQ Capital Market Title of]

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RCON [Recon Technology] 10-K/A: RECON TECHNOLOGY, LTD Cayman Islands Not Applicable (State

[RECON TECHNOLOGY, LTD Cayman Islands Not Applicable (State or other jurisdiction of incorporation or organization) (I.R.S. employer identification number) 1902 Building C, King Long International Mansion 9 Fulin Road, Beijing 100107 People’s Republic of China +86 (10) 8494 5799 Securities registered under Section 12(b) of the Exchange Act: Ordinary Shares, $0.0185 par value per share NASDAQ Capital Market Title of]

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GSI [GENERAL STEEL] 10-K/A: EXPLANATORY NOTE – Part I; Item I –

[EXPLANATORY NOTE - Part I; Item I – Business; - Part I; Item IA – Risk Factors; - Part II; Item 6- Selected Financial Data; - Part II, Item 7- Management’s Discussion and Analysis of Financial Condition and Results of Operations; - Part II, Item 8 - Financial Statements and Supplementary Data; - Part II, Item 9A- Controls and Procedures;] [Consent of Independent Registered Public Accounting Firm To The Board of Directors General Steel Holdings, Inc. and Subsidiaries We consent to the use of our reports dated March 16, 2011, except for the effects on the consolidated statements of the restatement described in Note 2, as to which the date is August 29, 2012, with respect to the consolidated balance] [Certification I, Zuosheng Yu, certify that: 1. I have reviewed this Amendment No. 1 to the Annual Report on Form 10-K of General Steel Holdings, Inc.; 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] [Certification I, John Chen, certify that: 1. I have reviewed this Amendment No. 1 to the Annual Report on Form 10-K of General Steel Holdings, Inc.; 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] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 Zuosheng Yu Chief Executive Officer August 29, 2012 John Chen Chief Financial Officer (Principal Financial Officer) August 29, 2012 EX-32.1 5 v322531_ex32-1.htm CERTIFICATION]

GURE [GULF RESOURCES] 10-K/A: (Original Filing)

[] [Employment Contract Gulf Resources, Inc Party A: Mr. Liu Xiaobin Party B: March 12, 2012 Comply with the , and related regulation and law, both Party A and Party B agree to sign the contract and will comply with the all the clauses listed in this contract. 1. Basic Information (1) Gulf Resources, Inc] [Employment Contract Gulf Resources, Inc Party A: Mr. Li Min Party B: January 1, 2012 Comply with the , and related regulation and law, both Party A and Party B agree to sign the contract and will comply with the all the clauses listed in this contract. 1. Basic Information (1) Gulf Resources, Inc] [Certification of Chief Executive Officer I, Xiaobin Liu, certify that: 1. I have reviewed this Annual Report on Form 10-K/A for the fiscal year ended December 31, 2011 of Gulf Resources, Inc.; 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] [Certification of Chief Financial Officer I, Min Li, certify that: 1. I have reviewed this Annual Report on Form 10-K/A for the fiscal year ended December 31, 2011 of Gulf Resources, Inc.; 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] [18 U.S.C. SECTION 1350 AND EXCHANGE ACT RULES 13a-14(b) AND 15d-14(b) (Section 906 of the Sarbanes-Oxley Act of 2002) (2) the information contained in the Report fairly presents, in all material respects, the financial condition and results of the operation of the Company. Dated: July 3, 2012 Xiaobin Liu Xiaobin Liu President and Chief Executive Officer Dated: July 3, 2012]

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ALN [American Lorain] 10-K/A: FORM 10-K/A AMENDMENT NO. 1) ( AMERICAN LORAIN

[FORM 10-K/A AMENDMENT NO. 1) ( AMERICAN LORAIN CORPORATION Nevada 87-0430320 (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification Number) Beihuan Zhong Road Junan County Shandong, People’s Republic of China, 276600 (86) 539-7318818 (Former name, former address and former fiscal year, if changed since last report) _______________________________________________________________ Yes [ ] No [X] Yes [ ] No [X]] [Consent of Independent Registered Public Accounting Firm We consent to the incorporation by reference in the Registration Statements on Form S-8 (No. 333-160822) and Form S-3 (No. 333-164605, No. 333-169815 and No., 333-163395) of American Lorain Corporation of our report dated March 22, 2012 with respect to the consolidated financial statements of American Lorain Corporation, which report appears in this] [I, Si Chen, the Chief Executive Officer of American Lorain Corporation, certify that: 1. I have reviewed this annual report on Form 10-K/A of American Lorain Corporation; 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] [I, David She, the Chief Financial Officer of American Lorain Corporation, certify that: 1. I have reviewed this annual report on Form 10-K/A of American Lorain Corporation; 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] [OF THE SARBANES-OXLEY ACT OF 2002 1. 2. Information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Company. th] [OF THE SARBANES-OXLEY ACT OF 2002 1. 2. Information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Company. th] [American Lorain Corporation Junan County May 9, 2012 Re: American Lorain Corporation Form 10-K for Fiscal Year Ended December 31, 2010 Filed March 31, 2011 Form 10-K for Fiscal Year Ended December 31, 2011 Filed March 30, 2012 Response Letter Dated March 22, 2012 File No. 1-34449 Dear Mr. Skinner: On behalf of American Lorain Corporation (“we” or the “Company”),]

ALN [American Lorain] 10-K/A: (Original Filing)

[FORM 10-K/A AMENDMENT NO. 1) ( AMERICAN LORAIN CORPORATION Nevada 87-0430320 (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification Number) Beihuan Zhong Road Junan County Shandong, People’s Republic of China, 276600 (86) 539-7318818 (Former name, former address and former fiscal year, if changed since last report) _____________________________________________________________________ Yes [ ] No [X] Yes [ ] No [X]] [Consent of Independent Registered Public Accounting Firm We consent to the incorporation by reference in the Registration Statements on Form S-8 (No. 333-160822) and Form S-3 (No., 333-164605, No. 333-169815 and No., 333-163395) of American Lorain Corporation of our report dated March 21, 2011 with respect to the consolidated financial statements of American Lorain Corporation, which report appears in this] [I, Si Chen, the Chief Executive Officer of American Lorain Corporation, certify that: 1. I have reviewed this annual report on Form 10-K/A of American Lorain Corporation; 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] [I, David She, the Chief Financial Officer of American Lorain Corporation, certify that: 1. I have reviewed this annual report on Form 10-K/A of American Lorain Corporation; 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] [OF THE SARBANES-OXLEY ACT OF 2002 1. 2. Information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Company. th] [OF THE SARBANES-OXLEY ACT OF 2002 1. 2. Information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Company. th]

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