SPU [SkyPeople Fruit Juice] CORRESP: SkyPeople Fruit Juice, Inc. 16F, National Development Bank

[SkyPeople Fruit Juice, Inc. 16F, National Development Bank Tower No. 2 Gaoxin 1st Road, Xi’an, PRC 710075 011-86-29-88377216 June 30, 2010 VIA EDGAR AND FACSIMILE (703) 813-6982 Division of Corporate Finance 100 F Street, NE Attention: RE: Anne Nguyen Parker, Branch Chief Norman von Holtzendorff, Attorney-Advisor SkyPeople Fruit Juice, Inc. Registration Statement on Form S-1 File No. 333-166194 (the “Registration]

CCM [Concord Medical Services] 20-F: (Original Filing)

[] [LIST OF SUBSIDIARIES • Ascendium Group Limited (incorporated in the British Virgin Islands) • Our Medical Services, Ltd. (incorporated in the British Virgin Islands) • China Medical Services Holdings Limited (incorporated in Hong Kong) • Cyber Medical Network Limited (incorporated in Hong Kong) • King Cheers Holding Limited (incorporated in Hong Kong) • China Medstar Pte. Ltd. (incorporated in Singapore)] [Certification by the Chief Executive Officer I, Jianyu Yang, Chief Executive Officer of Concord Medical Services Holdings Limited (the “Company”), certify that: 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 under which such] [Certification by the Chief Financial Officer I, Steve Sun, Chief Financial Officer of Concord Medical Services Holdings Limited (the “Company”), certify that: 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 under which such] [Certification by the Chief Executive Officer (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Jianyu Yang Chief Executive Officer EX-13.1 5 h04094exv13w1.htm EX-13.1] [Certification by the Chief Financial Officer (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Steve Sun Chief Financial Officer EX-13.2 6 h04094exv13w2.htm EX-13.2]

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