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]