[[Letterhead of E-House (China) Holdings Limited] September 29, 2010 VIA EDGAR AND FACSIMILE Cicely LaMothe, Branch Chief Re: E-House (China) Holdings Limited (the Company) Dear Mr. LaMothe and Mr. Lee: Form 20-F for the Year Ended December 31, 2009 Financial Statements and Notes Consolidated Statements of Cash Flows, page F-7 Please explain why the purchase of non-controlling interests is characterized]
[[Letterhead of E-House (China) Holdings Limited] September 29, 2010 VIA EDGAR AND FACSIMILE Cicely LaMothe, Branch Chief Re: E-House (China) Holdings Limited (the Company) Dear Mr. LaMothe and Mr. Lee: Form 20-F for the Year Ended December 31, 2009 Financial Statements and Notes Consolidated Statements of Cash Flows, page F-7 Please explain why the purchase of non-controlling interests is characterized]
[Ossen Innovation Co., Ltd. 518 Shangcheng Road, Floor 17, Shanghai, 200120, Peoples Republic of China Tel: +86 (21) 6888-8886 September 28, 2010 VIA FEDERAL EXPRESS Ms. Pamela A. Long Assistant Director Division of Corporation Finance 100 F Street, N.E. Re: Ossen Innovation Co., Ltd. Registration Statement on Form F-1 Filed August 3, 2010 File No. 333-168496 Shell Company Report on]
[September 29, 2010 VIA FACSIMILE AND EDGAR Ms. Kathleen Collins Accounting Branch Chief Division of Corporation Finance One Station Place 100 F Street N.E. Re: GigaMedia Limited Form 20-F for the Fiscal Year Ended December 31, 2009 Filed June 30, 2010 File No. 0-30540 Dear Ms. Collins: Form 20-F for the Fiscal Year Ended December 31, 2009 Item 3. Key]
[Ossen Innovation Co., Ltd. 518 Shangcheng Road, Floor 17, Shanghai, 200120, Peoples Republic of China Tel: +86 (21) 6888-8886 September 28, 2010 VIA FEDERAL EXPRESS Ms. Pamela A. Long Assistant Director Division of Corporation Finance 100 F Street, N.E. Re: Ossen Innovation Co., Ltd. Registration Statement on Form F-1 Filed August 3, 2010 File No. 333-168496 Shell Company Report on]
