[LLP [Letterhead of Cahill Gordon & Reindel (212) 701-3491 November 2, 2009 Re: Global Sources Ltd. Form 20-F for Fiscal Year Ended December 31, 2008 Filed June 26, 2009 File No. 000-30678 Dear Mr. Spirgel: On behalf of and as counsel to Global Sources Ltd. (the “Company”) and as discussed by telephone earlier today with Robert S. Littlepage, Jr., we]