[November 23, 2010 Division of Corporate Finance 100 F. Street, N.E. Attn: Frank Wyman Re: Tianyin Pharmaceutical Co., Inc. Form 10-K for the Fiscal Year Ended June 30, 2009 Form 10-Q for Quarterly Period Ended December 31, 2009 File No. 001-34189 Dear Mr. Wyman: This letter is provided in response to your letter dated October 29, 2010, regarding the above-referenced]
[Form 6-K TABLE OF CONTENTS Page 3 4 2]
[PROSPECTUS China Xiniya Fashion Limited 8,000,000 American Depositary Shares This is an initial public offering of our American depositary shares, or ADSs. We are offering 8,000,000 ADSs. Each ADS represents four ordinary shares, par value $0.00005 per share. The ADSs are evidenced by American depositary receipts, or ADRs. Our business and an investment in our ADSs involve significant risks. These]
[Page 1.1 KongZhong Corporation Reports Unaudited Third Quarter 2010 Financial Results 4 KONGZHONG CORPORATION]
[PROSPECTUS China Xiniya Fashion Limited 8,000,000 American Depositary Shares This is an initial public offering of our American depositary shares, or ADSs. We are offering 8,000,000 ADSs. Each ADS represents four ordinary shares, par value $0.00005 per share. The ADSs are evidenced by American depositary receipts, or ADRs. Our business and an investment in our ADSs involve significant risks. These]
[Page 1.1 KongZhong Corporation Reports Unaudited Third Quarter 2010 Financial Results 4 KONGZHONG CORPORATION]
[Contact: WSP Holdings Limited CCG Investor Relations, Inc. Ms. Judy Zhu, IR Director Ms. Elaine Ketchmere, Partner Phone: +86-510-8536-0401 Phone: +1-310-954-1345 (Los Angeles) E-mail: info@wsphl.com E-mail: elaine.ketchmere@ccgir.com http://www.wsphl.com http://www.ccgirasia.com Mr. Crocker Coulson, President Phone: +1-646-213-1915 (New York) Email: crocker.coulson@ccgir.com WSP Holdings Appoints New Director Wuxi, China, November 23, 2010 — Mr. Syed Hisham has more than 25 years of professional] [Contact: WSP Holdings Limited CCG Investor Relations, Inc. Ms. Judy Zhu, IR Director Ms. Elaine Ketchmere, Partner Phone: +86-510-8536-0401 Phone: +1-310-954-1345 (Los Angeles) info@wsphl.com E-mail: E-mail: elaine.ketchmere@ccgir.com http://www.wsphl.com http://www.ccgirasia.com Mr. Crocker Coulson, President Phone: +1-646-213-1915 (New York) crocker.coulson@ccgir.com Email: WSP Holdings Announces Third Quarter 2010 Results Wuxi, China, November 23, 2010 Third Quarter 2010 Highlights (Comparison with the second quarter] [WSP HOLDINGS LIMITED 2 Description 99.1 Press release 99.2 Press release 3 6-K 1 d27536-6k.htm]
[China Shengda Packaging Group Inc. No. 2 Beitang Road Xiaoshan Economic and Technological Development Zone Hangzhou, Zhejiang Province 311215 Peoples Republic of China November 23, 2010 Via EDGAR Attn: John Reynolds Edwin Kim Brian McAllister Ryan Milne Re: China Shengda Packaging Group Inc. Amendment No. 4 to Registration Statement on Form S-1 Filed on November 5, 2010 File No.: 333-168370]
[Contact: WSP Holdings Limited CCG Investor Relations, Inc. Ms. Judy Zhu, IR Director Ms. Elaine Ketchmere, Partner Phone: +86-510-8536-0401 Phone: +1-310-954-1345 (Los Angeles) E-mail: info@wsphl.com E-mail: elaine.ketchmere@ccgir.com http://www.wsphl.com http://www.ccgirasia.com Mr. Crocker Coulson, President Phone: +1-646-213-1915 (New York) Email: crocker.coulson@ccgir.com WSP Holdings Appoints New Director Wuxi, China, November 23, 2010 — Mr. Syed Hisham has more than 25 years of professional] [Contact: WSP Holdings Limited CCG Investor Relations, Inc. Ms. Judy Zhu, IR Director Ms. Elaine Ketchmere, Partner Phone: +86-510-8536-0401 Phone: +1-310-954-1345 (Los Angeles) info@wsphl.com E-mail: E-mail: elaine.ketchmere@ccgir.com http://www.wsphl.com http://www.ccgirasia.com Mr. Crocker Coulson, President Phone: +1-646-213-1915 (New York) crocker.coulson@ccgir.com Email: WSP Holdings Announces Third Quarter 2010 Results Wuxi, China, November 23, 2010 Third Quarter 2010 Highlights (Comparison with the second quarter] [WSP HOLDINGS LIMITED 2 Description 99.1 Press release 99.2 Press release 3 6-K 1 d27536-6k.htm]
[Trina Solar Limited November 23, 2010 VIA EDGAR AND FACSIMILE Mr. Kevin L. Vaughn, Accounting Branch Chief Re: Trina Solar Limited Dear Mr. Vaughn and Ms. Harkins: For ease of review, we have set forth below each of the numbered comments of the Staffs letter and the Companys responses thereto. Form 20-F for the Fiscal Year Ended December 31, 2009]
