[O2Micro Reports Third Quarter Financial Results GEORGE TOWN, Grandyman, Nov. 3, 2010 (GLOBE NEWSWIRE) -- O2Micro Financial Results for the Third Quarter ending 9/30/2010 Revenue was $34.5 million in the third quarter of fiscal 2010. This was down 13.4% sequentially and 5.8% versus the year-ago period. Gross margin was 61.8% in the third quarter. This]
[November 5, 2010 VIA FACSMILE AND EDGAR Ms. Barbara Jacobs Assistant Director Division of Corporation Finance 100 F Street, N.E. RE: GigaMedia Limited (File no. 0-30540) Form 20-F for the Fiscal Year Ended December 31, 2009 Filed June 30, 2010 Request for Extension to Comment Letter Response Dear Ms. Jacobs: I refer to our telephone call on November 5, 2010.]
[Subject tompletion Preliminary Prospectus 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 have granted the] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM STYLE="font-family:Times New Roman" SIZE="2">Wensent to the use in this Amendment No. 4 to Registration Statement No. 333-170055 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.]
[November 5, 2010 VIA FACSMILE AND EDGAR Ms. Barbara Jacobs Assistant Director Division of Corporation Finance 100 F Street, N.E. RE: GigaMedia Limited (File no. 0-30540) Form 20-F for the Fiscal Year Ended December 31, 2009 Filed June 30, 2010 Request for Extension to Comment Letter Response Dear Ms. Jacobs: I refer to our telephone call on November 5, 2010.]
