[Synutra International, Inc. 2275 Research Blvd., Suite 500 Rockville, MD 20850 U.S.A. 301-840-3888 301-838-0312 fax www.synutra.com VIA EDGAR AND FACSIMILE May 11, 2010 Division of Corporation Finance 100 F Street, N.E. Attn: Mr. Norman Gholson, Attorney-Advisor Re: Synutra International, Inc. Registration Statement on Form S-3 (File No. 333-163677) Ladies and Gentlemen: The Company acknowledges that: • • • Very truly]
[Synutra International, Inc. 2275 Research Blvd., Suite 500 Rockville, MD 20850 U.S.A. 301-840-3888 301-838-0312 fax www.synutra.com VIA EDGAR AND FACSIMILE May 11, 2010 Division of Corporation Finance 100 F Street, N.E. Attn: Mr. Norman Gholson, Attorney-Advisor Re: Synutra International, Inc. Registration Statement on Form S-3 (File No. 333-163677) Ladies and Gentlemen: The Company acknowledges that: • • • Very truly]
[(Name of Issuer) (Title of Class of Securities) (CUSIP Number) (Date of Event Which Requires Filing of this Statement) [X] Rule 13d-1(b) [] Rule 13d-1(c) [] Rule 13d-1(d) The remainder of this cover page shall be filled out for a reporting person's initial filing on this form with respect to the subject class of securities,]
[Chunghwa Telecom Co., Ltd. S HU EH / Shu Yeh Senior Vice President CFO Description]
[(Name of Issuer) (Title of Class of Securities) (CUSIP Number) (Date of Event Which Requires Filing of this Statement) [X] Rule 13d-1(b) [] Rule 13d-1(c) [] Rule 13d-1(d) The remainder of this cover page shall be filled out for a reporting person's initial filing on this form with respect to the subject class of securities,]
[Chunghwa Telecom Co., Ltd. S HU EH / Shu Yeh Senior Vice President CFO Description]
