[August 13, 2009 Alan.Seem@shearman.com VIA EDGAR & FACSIMILE Mr. Max A. Webb Re: Guangshen Railway Company Limited Form 20-F for the year ended December 31, 2008 Filed June 25, 2009 File No. 001-14362 Dear Mr. Webb: The Companys response to the Staffs comment is set forth below. The numbered paragraph below corresponds to the numbered paragraph of the Staffs comment]
[Table of Contents Form 6-K TABLE OF CONTENTS Page Page 3 Press Release Regarding Earnings Results for the Second Quarter of 2009, dated August 13, 2009 Table of Contents NETEASE.COM, INC. /s/ Onward Choi Name: Onward Choi Title: Acting Chief Financial Officer Table of Contents Press Release Contact for Media and Investors:]
[August 13, 2009 Alan.Seem@shearman.com VIA EDGAR & FACSIMILE Mr. Max A. Webb Re: Guangshen Railway Company Limited Form 20-F for the year ended December 31, 2008 Filed June 25, 2009 File No. 001-14362 Dear Mr. Webb: The Companys response to the Staffs comment is set forth below. The numbered paragraph below corresponds to the numbered paragraph of the Staffs comment]
[SORL Auto Parts Reports Second Quarter 2009 Financial Results -- 2Q09 Gross Margin Increased 130 Basis Points YoY to 28.3% -- ZHEJIANG, China, August 13, 2009 -- SORL Auto Parts, Inc. (Nasdaq: SORL) (“SORL” or “The Company”), a leading manufacturer and distributor of commercial vehicle air brake valves as well as related auto parts in China, announced financial results for] []
[SORL Auto Parts Reports Second Quarter 2009 Financial Results -- 2Q09 Gross Margin Increased 130 Basis Points YoY to 28.3% -- ZHEJIANG, China, August 13, 2009 -- SORL Auto Parts, Inc. (Nasdaq: SORL) (“SORL” or “The Company”), a leading manufacturer and distributor of commercial vehicle air brake valves as well as related auto parts in China, announced financial results for] []
[86-577-6581-7720 x o Yes o Large Accelerated Filer o Accelerated Filer o Non-Accelerated Filer x Smaller Reporting Company o x Yes APPLICABLE ONLY TO CORPORATE ISSUERS 18,27 9,254 As of June 30, 2009 there were FORM 10-Q For the Quarter Ended June 30, 2009 INDEX Page PART I. FINANCIAL INFORMATION (Unaudited) Item 1. Financial Statements: Condensed Consolidated Balance Sheets as] [Certification of Chief Executive Officer of the Sarbanes-Oxley Act of 2002 I, Xiao Ping Zhang, certify that: 1. I have reviewed this Form 10-Q of SORL AUTO PARTS, 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] [Certification of Principal Accounting Officer of the Sarbanes-Oxley Act of 2002 I, Zong Yun Zhou, certify that: 1. I have reviewed this Form 10-Q of SORL AUTO PARTS, 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] [CERTIFICATION OF THE CHIEF EXECUTIVE OFFICER 18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 Dated: August 13, 2009 Xiao Ping Zhang Chief Executive Officer Zong Yun Zhou Chief Financial Officer EX-32.1 4 v157078_ex32-1.htm]
[86-577-6581-7720 x o Yes o Large Accelerated Filer o Accelerated Filer o Non-Accelerated Filer x Smaller Reporting Company o x Yes APPLICABLE ONLY TO CORPORATE ISSUERS 18,27 9,254 As of June 30, 2009 there were FORM 10-Q For the Quarter Ended June 30, 2009 INDEX Page PART I. FINANCIAL INFORMATION (Unaudited) Item 1. Financial Statements: Condensed Consolidated Balance Sheets as] [Certification of Chief Executive Officer of the Sarbanes-Oxley Act of 2002 I, Xiao Ping Zhang, certify that: 1. I have reviewed this Form 10-Q of SORL AUTO PARTS, 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] [Certification of Principal Accounting Officer of the Sarbanes-Oxley Act of 2002 I, Zong Yun Zhou, certify that: 1. I have reviewed this Form 10-Q of SORL AUTO PARTS, 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] [CERTIFICATION OF THE CHIEF EXECUTIVE OFFICER 18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 Dated: August 13, 2009 Xiao Ping Zhang Chief Executive Officer Zong Yun Zhou Chief Financial Officer EX-32.1 4 v157078_ex32-1.htm]
[Contact: WSP Holdings Limited Ms. Judy Zhu, IR Director Phone: +86-510-8536-0401 E-mail: info@wsphl.com http://www.wsphl.com CCG Investor Relations, Inc. Mr. Crocker Coulson, President Phone: +1-646-213-1915 (New York) E-mail: crocker.coulson@ccgir.com http://www.ccgirasia.com WSP Holdings Announces Second Quarter 2009 Results Wuxi, China, August 11, 2009 Second Quarter 2009 Highlights · Net revenues were $141.6 million, down 28.9% from $199.2 million in the second quarter] [FORM 6-K WSP HOLDINGS LIMITED No. 38 Zhujiang Road Xinqu, Wuxi, Jiangsu Province Peoples Republic of China Form 20-F X Form 40-F WSP HOLDINGS LIMITED By : Name : Yip Kok Thi Title : Chief Financial Officer]
[Contact: WSP Holdings Limited Ms. Judy Zhu, IR Director Phone: +86-510-8536-0401 E-mail: info@wsphl.com http://www.wsphl.com CCG Investor Relations, Inc. Mr. Crocker Coulson, President Phone: +1-646-213-1915 (New York) E-mail: crocker.coulson@ccgir.com http://www.ccgirasia.com WSP Holdings Announces Second Quarter 2009 Results Wuxi, China, August 11, 2009 Second Quarter 2009 Highlights · Net revenues were $141.6 million, down 28.9% from $199.2 million in the second quarter] [FORM 6-K WSP HOLDINGS LIMITED No. 38 Zhujiang Road Xinqu, Wuxi, Jiangsu Province Peoples Republic of China Form 20-F X Form 40-F WSP HOLDINGS LIMITED By : Name : Yip Kok Thi Title : Chief Financial Officer]
