[Recon Technology, Ltd August 9, 2010 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: H. Roger Schwall, Assistant Director Re: Form RW With Respect to Withdrawal of Registration Statement on Form S-1 (File No. 333-166540) Dear Mr. Schwall: Very truly yours, Recon Technology, Ltd RW 1 drw.htm WITHDRAWL OF REGISTRATION]
[EXCEED SCHEDULES 2010 SECOND QUARTER RESULTS RELEASE ON MONDAY 23 AUGUST, 2010 Earnings Conference Call to be Held on Tuesday, August 24, 2010 at 5:00 am (US Pacific) / 8:00 am (US Eastern) / 8:00 pm (Beijing) Fujian, China http://www.ir.xdlong.cn The earnings press release will be available on the investor relations page of the Exceed website at Following the earnings] [Commission File No. 001-33799 EXCEED COMPANY LTD. Suite 8, 20/F, One International Finance Centre 1 Harbour View Street, Central, Hong Kong. T: +852 3669 8105 x ¨ Form 20-F ¨ ¨ ¨ x Yes 82- Exceed Company Ltd. Dated: August 9, 2010]
[AMENDMENT NO. 1 FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 SEMILEDS CORPORATION Delaware 3674 20-2735523 3F, No.11 Ke Jung Rd., Chu-Nan Site, National Corporate Research Ltd. COPIES TO: Mark J. Lee Jeffrey D. Saper ORRICK, HERRINGTON & SUTCLIFFE LLP WILSON SONSINI GOODRICH & ROSATI Approximate date of commencement of proposed sale to the public: o o o] [Consent of Independent Registered Public Accounting Firm The Board of Directors and Stockholders of SemiLEDs Corporation: We consent to the use of our report, dated August 6, 2010, included herein and to the reference to our firm under the heading Experts in the prospectus. Our report, dated August 6, 2010, contains an explanatory paragraph that states that the Company has]
[FORM 10-Q (Mark One) x June 30, 2010 For the quarterly period ended o For the transition period from ____________ to ____________ CHINA PHARMAS, Delaware 73-1564807 (State or other jurisdiction of (IRS Employerorporation or organization) Identification No.) Second Floor, No. 17, Jinpan Road Haikou, Hainan Province, China570216 +86 898-6681-1730 (China)] [AMENDED AND RESTATED CHARTER cphi10qex31063010.htm 2 EX-3.1] [EMPLOYMENTREEMENT WITNESSETH: WHEREAS, thempany is engaged in the business of develop, manufacture, and marketecialty pharmaceutical products in China (the business); and WHEREAS, Employee has represented that he has the experience, background and expertise necessary to enable his to be thempanys Chief Financial Officer; and WHEREAS, based on such representation, and thempanys reasonable due diligence, thempany] [CHINA PHARMAS, 2010 SHARES OPTIONREEMENT China Pharmas, Frank Waung This 2010 Shares Optionreement (thereement) is made of April 28, 2010 between 1. Notice of Shares Option Grant You (the Optionee) have been granted an option to subscribe for, acquire and purchasemmon shares in thempany (themmon Shares), subject to the terms andnditions of the Plan of] [CERTIFICATION I, Zhilin Li certify that: 1. I have reviewed this report on Form 10-Q of China Pharmas,; 2. Based on my knowledge, this report does notntain 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 I, Frank Waung, certify that: 1. I have reviewed this report on Form 10-Q of China Pharmas,; 2. Based on my knowledge, this report does notntain 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] [18 U.S.C. SECTION 1350, SECTION 906 OF THERBANES-OXLEY ACT OF 2002 (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany.ted:August 9, 2010 -------------------------------- President and Chief Executive Officer cphi10qex321063010.htm 11 EX-32.1] [18 U.S.C. SECTION 1350, SECTION 906 OF THERBANES-OXLEY ACT OF 2002 (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany.ted:August 9, 2010 --------------------- (principal financial officer and principal accounting officer) cpho10qex322063010.htm 12 EX-32.2]
[FORM 10-Q x For the quarterly period ended June 30, 2010 or ¨ General Steel Holdings, Inc. Nevada 41-2079252 (State or other Jurisdiction of (I.R.S. Employer Identification No.) Incorporation or Organization) Room 2315, Kuntai International Mansion Building, Yi No. 12, Chaoyangmenwai Ave. Chaoyang District, Beijing, China 100020 +86(10)58797346 x ¨ ¨ ¨ ¨ Large accelerated filer x Accelerated filer ¨] [18 U.S.C. SECTION 1350, SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002 I, Zuosheng Yu, certify that: 1. I have reviewed this quarterly report on Form 10-Q of General Steel Holdings, Inc.; 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] [18 U.S.C. SECTION 1350, SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002 I, John Chen, certify that: 1. I have reviewed this quarterly report on Form 10-Q of General Steel Holdings, Inc.; 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] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 1) 2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Dated: August 9, 2010 Zuosheng Yu Chief Executive Officer EX-32.1 4 v192915_ex32-1.htm] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 1) 2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Dated: August 9, 2010 John Chen Chief Financial Officer EX-32.2 5 v192915_ex32-2.htm]
[AMENDMENT NO. 1 FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 SEMILEDS CORPORATION Delaware 3674 20-2735523 3F, No.11 Ke Jung Rd., Chu-Nan Site, National Corporate Research Ltd. COPIES TO: Mark J. Lee Jeffrey D. Saper ORRICK, HERRINGTON & SUTCLIFFE LLP WILSON SONSINI GOODRICH & ROSATI Approximate date of commencement of proposed sale to the public: o o o] [Consent of Independent Registered Public Accounting Firm The Board of Directors and Stockholders of SemiLEDs Corporation: We consent to the use of our report, dated August 6, 2010, included herein and to the reference to our firm under the heading Experts in the prospectus. Our report, dated August 6, 2010, contains an explanatory paragraph that states that the Company has]
[FORM 10-Q (Mark One) x June 30, 2010 For the quarterly period ended o For the transition period from ____________ to ____________ CHINA PHARMAS, Delaware 73-1564807 (State or other jurisdiction of (IRS Employerorporation or organization) Identification No.) Second Floor, No. 17, Jinpan Road Haikou, Hainan Province, China570216 +86 898-6681-1730 (China)] [AMENDED AND RESTATED CHARTER cphi10qex31063010.htm 2 EX-3.1] [EMPLOYMENTREEMENT WITNESSETH: WHEREAS, thempany is engaged in the business of develop, manufacture, and marketecialty pharmaceutical products in China (the business); and WHEREAS, Employee has represented that he has the experience, background and expertise necessary to enable his to be thempanys Chief Financial Officer; and WHEREAS, based on such representation, and thempanys reasonable due diligence, thempany] [CHINA PHARMAS, 2010 SHARES OPTIONREEMENT China Pharmas, Frank Waung This 2010 Shares Optionreement (thereement) is made of April 28, 2010 between 1. Notice of Shares Option Grant You (the Optionee) have been granted an option to subscribe for, acquire and purchasemmon shares in thempany (themmon Shares), subject to the terms andnditions of the Plan of] [CERTIFICATION I, Zhilin Li certify that: 1. I have reviewed this report on Form 10-Q of China Pharmas,; 2. Based on my knowledge, this report does notntain 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 I, Frank Waung, certify that: 1. I have reviewed this report on Form 10-Q of China Pharmas,; 2. Based on my knowledge, this report does notntain 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] [18 U.S.C. SECTION 1350, SECTION 906 OF THERBANES-OXLEY ACT OF 2002 (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany.ted:August 9, 2010 -------------------------------- President and Chief Executive Officer cphi10qex321063010.htm 11 EX-32.1] [18 U.S.C. SECTION 1350, SECTION 906 OF THERBANES-OXLEY ACT OF 2002 (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany.ted:August 9, 2010 --------------------- (principal financial officer and principal accounting officer) cpho10qex322063010.htm 12 EX-32.2]
[FORM 10-Q x For the quarterly period ended June 30, 2010 or ¨ General Steel Holdings, Inc. Nevada 41-2079252 (State or other Jurisdiction of (I.R.S. Employer Identification No.) Incorporation or Organization) Room 2315, Kuntai International Mansion Building, Yi No. 12, Chaoyangmenwai Ave. Chaoyang District, Beijing, China 100020 +86(10)58797346 x ¨ ¨ ¨ ¨ Large accelerated filer x Accelerated filer ¨] [18 U.S.C. SECTION 1350, SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002 I, Zuosheng Yu, certify that: 1. I have reviewed this quarterly report on Form 10-Q of General Steel Holdings, Inc.; 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] [18 U.S.C. SECTION 1350, SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002 I, John Chen, certify that: 1. I have reviewed this quarterly report on Form 10-Q of General Steel Holdings, Inc.; 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] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 1) 2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Dated: August 9, 2010 Zuosheng Yu Chief Executive Officer EX-32.1 4 v192915_ex32-1.htm] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 1) 2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Dated: August 9, 2010 John Chen Chief Financial Officer EX-32.2 5 v192915_ex32-2.htm]
