[January 12, 2010 Attn: Sebastian Gomez Abero Re: China Pharma Holdings, Inc. File No.333-164049 Registration Statement on Form S-3 Filed December 28, 2009 Dear Mr. Sebastian Gomez Abero, Company Comment Letter Form S- 3 On behalf of China Pharma Holdings, Inc., a Delaware corporation (the “ Your comments have been set forth in italics and paragraphs have been numbered to]
[January 12, 2010 Attn: Sebastian Gomez Abero Re: China Pharma Holdings, Inc. File No.333-164049 Registration Statement on Form S-3 Filed December 28, 2009 Dear Mr. Sebastian Gomez Abero, Company Comment Letter Form S- 3 On behalf of China Pharma Holdings, Inc., a Delaware corporation (the “ Your comments have been set forth in italics and paragraphs have been numbered to]
[China Pharma Holdings, Inc. January 12, 2010 Mr. Sebastian Gomez Abero Re: China Pharma Holdings, Inc. Registration Statement on Form S-3 File No.: 333-164049 Dear Mr. Abero, th • • •]
[China Pharma Holdings, Inc. January 12, 2010 Mr. Sebastian Gomez Abero Re: China Pharma Holdings, Inc. Registration Statement on Form S-3 File No.: 333-164049 Dear Mr. Abero, th • • •]
[January 12, 2010 Attn: Sebastian Gomezero Re: China Pharmas, File No.333-164049 Registration Statement on Form S-3 Filed December 28, 2009 Dear Mr. Sebastian Gomezero,mpanymment Letter Form S- 3 On behalf of China Pharmas, a Delawarerporation (the Yourmments have been set forth in italics and paragraphs have been numbered torrespond to the numeration of themment Letter.]
[January 12, 2010 Attn: Sebastian Gomezero Re: China Pharmas, File No.333-164049 Registration Statement on Form S-3 Filed December 28, 2009 Dear Mr. Sebastian Gomezero,mpanymment Letter Form S- 3 On behalf of China Pharmas, a Delawarerporation (the Yourmments have been set forth in italics and paragraphs have been numbered torrespond to the numeration of themment Letter.]
[____________________ FORM F-6 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 For Depositary Shares Evidenced by American Depositary Receipts DAQO NEW ENERGY CORP. (Exact name of issuer of deposited securities as specified in its charter) N/A The Cayman Islands (Jurisdiction of incorporation or organization of issuer) JPMORGAN CHASE BANK, N.A. (Exact name of depositary as specified in its charter) 4] [TABLE OF CONTENTS Page PARTIES 1 RECITALS 1 Section 1. Certain Definitions (a) ADR Register 1 (b) ADRs; Direct Registration ADRs 1 (c) ADS 1 (d) Custodian 1 (e) Deliver, execute, issue et al. 1] [Ziegler, Ziegler & Associates LLP Counselors at Law th 570 Lexington Avenue, 44 New York, New York 10022 (212) 319-7600 Telecopier (212) 319-7605 January 12, 2010 JPMorgan Chase Bank, N.A., as Depositary 4 New York Plaza New York, New York 10004 American Depositary Shares evidenced by American Depositary Receipts for deposited ordinary shares of Daqo New Energy Corp. Dear Sirs:]
[____________________ FORM F-6 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 For Depositary Shares Evidenced by American Depositary Receipts DAQO NEW ENERGY CORP. (Exact name of issuer of deposited securities as specified in its charter) N/A The Cayman Islands (Jurisdiction of incorporation or organization of issuer) JPMORGAN CHASE BANK, N.A. (Exact name of depositary as specified in its charter) 4] [TABLE OF CONTENTS Page PARTIES 1 RECITALS 1 Section 1. Certain Definitions (a) ADR Register 1 (b) ADRs; Direct Registration ADRs 1 (c) ADS 1 (d) Custodian 1 (e) Deliver, execute, issue et al. 1] [Ziegler, Ziegler & Associates LLP Counselors at Law th 570 Lexington Avenue, 44 New York, New York 10022 (212) 319-7600 Telecopier (212) 319-7605 January 12, 2010 JPMorgan Chase Bank, N.A., as Depositary 4 New York Plaza New York, New York 10004 American Depositary Shares evidenced by American Depositary Receipts for deposited ordinary shares of Daqo New Energy Corp. Dear Sirs:]
