NOAH [Noahs] F-1/A: (Original Filing)

[Subject to Completion Preliminary Prospectus Dated October 27, 2010 PROSPECTUS 8,400,000 American Depositary Shares NOAH HOLDINGS LIMITED Representing 4,200,000 Ordinary Shares This is the initial public offering of American depositary shares, or ADSs, of Noah Holdings Limited. We are selling 8,400,000 ADSs. Two ADSs represent one ordinary share, par value $0.0005 per share. We have granted the underwriters an option] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the use in this Registration Statement on Form F-1 of our report dated July 26, 2010 relating to the financial statements and financial statement schedule of Noah Holdings Limited appearing in the Prospectus, which is part of this Registration Statement. We also consent to the reference to us under the] [Consent of Person Named to Become a Director Noah Holdings Limited 6th Floor, Times Finance Center No. 68 Middle Yincheng Road Pudong, Shanghai 200120 People’s Republic of China Ladies and Gentlemen: Sincerely yours, October 27, 2010 EX-23.7 3 dex237.htm CONSENT OF MAY YIHONG WU TO BECOME A DIRECTOR] [Consent of Person Named to Become a Director Noah Holdings Limited 6th Floor, Times Finance Center No. 68 Middle Yincheng Road Pudong, Shanghai 200120 People’s Republic of China Ladies and Gentlemen: Sincerely yours, October 27, 2010 EX-23.8 4 dex238.htm CONSENT OF SHUANG CHEN TO BECOME A DIRECTOR]

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NOAH [Noahs] F-1/A: Subject to Completion Preliminary Prospectus Dated October 27,

[Subject to Completion Preliminary Prospectus Dated October 27, 2010 PROSPECTUS 8,400,000 American Depositary Shares NOAH HOLDINGS LIMITED Representing 4,200,000 Ordinary Shares This is the initial public offering of American depositary shares, or ADSs, of Noah Holdings Limited. We are selling 8,400,000 ADSs. Two ADSs represent one ordinary share, par value $0.0005 per share. We have granted the underwriters an option] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the use in this Registration Statement on Form F-1 of our report dated July 26, 2010 relating to the financial statements and financial statement schedule of Noah Holdings Limited appearing in the Prospectus, which is part of this Registration Statement. We also consent to the reference to us under the] [Consent of Person Named to Become a Director Noah Holdings Limited 6th Floor, Times Finance Center No. 68 Middle Yincheng Road Pudong, Shanghai 200120 People’s Republic of China Ladies and Gentlemen: Sincerely yours, October 27, 2010 EX-23.7 3 dex237.htm CONSENT OF MAY YIHONG WU TO BECOME A DIRECTOR] [Consent of Person Named to Become a Director Noah Holdings Limited 6th Floor, Times Finance Center No. 68 Middle Yincheng Road Pudong, Shanghai 200120 People’s Republic of China Ladies and Gentlemen: Sincerely yours, October 27, 2010 EX-23.8 4 dex238.htm CONSENT OF SHUANG CHEN TO BECOME A DIRECTOR]

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NOAH [Noahs] F-1/A: Subject tompletion Preliminary Prospectusted October 27, 2010 STYLE=”font-family:Times

[Subject tompletion Preliminary Prospectusted October 27, 2010 STYLE="font-family:Times New Roman" SIZE="2"LOR="#cc062a"> PROSPECTUS 8,400,000 American Depositary Shares STYLE="font-family:Times New Roman" SIZE="5"> NOAHS LIMITED Representing 4,200,000 Ordinary Shares This is the initial public offering of American depositary shares, orSs, of Noahs Limited. We are selling 8,400,000Ss. TwoSs represent one ordinary share, par value $0.0005 per share. We] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM STYLE="font-family:Times New Roman" SIZE="2">Wensent to the use in this Registration Statement on Form F-1 of our reportted July26, 2010 relating to the financial statements and financial statementhedule of Noahs Limited appearing in the Prospectus, which is part of this Registration Statement.] [Consent of Person Named to Become a Director STYLE="font-family:Times New Roman" SIZE="2">Noahs Limited 6th Floor, Times Finance Center No.68 Middle Yincheng Road Pudong, Shanghai 200120 Peoples Republic of China STYLE="font-family:Times New Roman" SIZE="2">Ladies and Gentlemen: Sincerely yours, October 27, 2010NSENT OF MAY YIHONG WU TO BECOME A DIRECTOR dex237.htm] [Consent of Person Named to Become a Director STYLE="font-family:Times New Roman" SIZE="2">Noahs Limited 6th Floor, Times Finance Center No.68 Middle Yincheng Road Pudong, Shanghai 200120 Peoples Republic of China STYLE="font-family:Times New Roman" SIZE="2">Ladies and Gentlemen: Sincerely yours, October 27, 2010NSENT OF SHUANG CHEN TO BECOME A DIRECTOR dex238.htm 4]

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SPU [SkyPeople Fruit Juice] CORRESP: (Original Filing)

[Via EDGAR Mr. Brad Skinner Mr. Bob Carrol Division of Corporation Finance 100 F Street, N.E. Re: SkyPeople Fruit Juice Form 10-K for the fiscal year ended December 31, 2009 File No. 1-14523 Dear Mr. Skinner and Mr. Carrol: Staff Commission Comment Letter 10-K Report Company We Us We submit this letter in response to comments from the staff (the]

SPU [SkyPeople Fruit Juice] CORRESP: Via EDGAR Mr. Brad Skinner Mr. Bob Carrol

[Via EDGAR Mr. Brad Skinner Mr. Bob Carrol Division of Corporation Finance 100 F Street, N.E. Re: SkyPeople Fruit Juice Form 10-K for the fiscal year ended December 31, 2009 File No. 1-14523 Dear Mr. Skinner and Mr. Carrol: Staff Commission Comment Letter 10-K Report Company We Us We submit this letter in response to comments from the staff (the]

BITA [BITAUTO] F-1/A: (Original Filing)

[] [DEPOSIT AGREEMENT DEPOSIT AGREEMENT [DATE] W I T N E S S E T H T H A T WHEREAS WHEREAS WHEREAS WHEREAS WHEREAS, NOW, THEREFORE ARTICLE I DEFINITIONS All capitalized terms used, but not otherwise defined, herein shall have the meanings set forth below, unless otherwise clearly indicated: Section 1.1 “ ADS Record Date ” 1 Section 1.2 “] [Consent of Independent Registered Public Accounting Firm We consent to the reference to our firm under the caption “Experts” and to the use of our report dated October 28, 2010, in the Registration Statement (Form F-1) and related Prospectus of Bitauto Holdings Limited for the registration of its ordinary shares. Beijing, People’s Republic of China November 3, 2010 EX-23.1 3]

BITA [BITAUTO] F-1/A:

[] [DEPOSIT AGREEMENT DEPOSIT AGREEMENT [DATE] W I T N E S S E T H T H A T WHEREAS WHEREAS WHEREAS WHEREAS WHEREAS, NOW, THEREFORE ARTICLE I DEFINITIONS All capitalized terms used, but not otherwise defined, herein shall have the meanings set forth below, unless otherwise clearly indicated: Section 1.1 “ ADS Record Date ” 1 Section 1.2 “] [Consent of Independent Registered Public Accounting Firm We consent to the reference to our firm under the caption “Experts” and to the use of our report dated October 28, 2010, in the Registration Statement (Form F-1) and related Prospectus of Bitauto Holdings Limited for the registration of its ordinary shares. Beijing, People’s Republic of China November 3, 2010 EX-23.1 3]

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