[December 8, 2010 Via EDGAR Division of Corporation Finance 100 F Street, NE Attn: William H. Thompson, Accounting Branch Chief Re: China Recycling Energy Corporation Form 10-K for the Fiscal Year Ended December 31, 2009 Filed March 16, 2010 Form 10-Q for the Quarterly Period Ended June 30, 2010 Filed August 16, 2010 File No. 1-34625 Dear Mr. Thompson: This]
[AMENDMENT NO. 10 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] [December 8, 2010 SemiLEDs Corporation 3F, No. 11 Ke Jung Rd., Chu-Nan Site, Hsinchu Science Park, Chu-Nan 350, Miao-Li County, Taiwan, R.O.C. Re: Registration Statement on Form S-1 Ladies and Gentlemen: Company Commission Registration Statement Act Company Primary Shares Company Option Shares, Company Shares We are acting as counsel for SemiLEDs Corporation, a Delaware corporation (the Very truly yours,] [ORRICK, HERRINGTON & SUTCLIFFE LLP 51 WEST 52ND STREET tel +1-212-506-5000 fax +1-212-506-5151 WWW.ORRICK.COM SemiLEDs Corporation 3F, No. 11 Ke Jung Rd., Chu-Nan Site, Hsinchu Science Park, Chu-Nan 350, Miao-Li County, Taiwan, R.O.C. December 8, 2010 Attention: Board of Directors Ladies and Gentlemen: SemiLEDs Stock Issuance Commission Registration Statement Act We have acted as counsel to SemiLEDs Corporation ( Officers] [Consent of Independent Registered Public Accounting Firm The Board of Directors and Stockholders We consent to the use of our report, dated October 26, 2010, except for the amendment to the preferred stock automatic conversion provisions discussed in Note 15, for which the date is November 20, 2010, and except for the effect of the reverse stock split described in]
[Company Contact: Investor Relations Contact: investors@geruigroup.com Email: CCG Investor Relations www.geruigroup.com Website: Mr. Athan Dounis Phone: 1-646-213-1916 athan.dounis@ccgir.com Email: China Gerui Announces Conference Call and Webcast Details for Analyst Day ZHENGZHOU, CHINA December 8, 2010 The Company will host a conference call and webcast of its management presentation at the Analyst Day at 1:00pm local / 12:00am EST on Thursday,] [No. 69 Huaibei Street Longhai Middle Road Zhengzhou, 451191, China x ¨ ¨ x Description 99.1 Press Release dated December 8, 2010. 2 CHINA GERUI ADVANCED MATERIALS]
[December 8, 2010 Via EDGAR Division of Corporation Finance 100 F Street, NE Attn: William H. Thompson, Accounting Branch Chief Re: China Recycling Energy Corporation Form 10-K for the Fiscal Year Ended December 31, 2009 Filed March 16, 2010 Form 10-Q for the Quarterly Period Ended June 30, 2010 Filed August 16, 2010 File No. 1-34625 Dear Mr. Thompson: This]
[AMENDMENT NO. 10 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] [December 8, 2010 SemiLEDs Corporation 3F, No. 11 Ke Jung Rd., Chu-Nan Site, Hsinchu Science Park, Chu-Nan 350, Miao-Li County, Taiwan, R.O.C. Re: Registration Statement on Form S-1 Ladies and Gentlemen: Company Commission Registration Statement Act Company Primary Shares Company Option Shares, Company Shares We are acting as counsel for SemiLEDs Corporation, a Delaware corporation (the Very truly yours,] [ORRICK, HERRINGTON & SUTCLIFFE LLP 51 WEST 52ND STREET tel +1-212-506-5000 fax +1-212-506-5151 WWW.ORRICK.COM SemiLEDs Corporation 3F, No. 11 Ke Jung Rd., Chu-Nan Site, Hsinchu Science Park, Chu-Nan 350, Miao-Li County, Taiwan, R.O.C. December 8, 2010 Attention: Board of Directors Ladies and Gentlemen: SemiLEDs Stock Issuance Commission Registration Statement Act We have acted as counsel to SemiLEDs Corporation ( Officers] [Consent of Independent Registered Public Accounting Firm The Board of Directors and Stockholders We consent to the use of our report, dated October 26, 2010, except for the amendment to the preferred stock automatic conversion provisions discussed in Note 15, for which the date is November 20, 2010, and except for the effect of the reverse stock split described in]
[Company Contact: Investor Relations Contact: investors@geruigroup.com Email: CCG Investor Relations www.geruigroup.com Website: Mr. Athan Dounis Phone: 1-646-213-1916 athan.dounis@ccgir.com Email: China Gerui Announces Conference Call and Webcast Details for Analyst Day ZHENGZHOU, CHINA December 8, 2010 The Company will host a conference call and webcast of its management presentation at the Analyst Day at 1:00pm local / 12:00am EST on Thursday,] [No. 69 Huaibei Street Longhai Middle Road Zhengzhou, 451191, China x ¨ ¨ x Description 99.1 Press Release dated December 8, 2010. 2 CHINA GERUI ADVANCED MATERIALS]
[FORM 6-K COUNTRY STYLE COOKING RESTAURANT CHAIN CO., LTD. 18-1 Guojishangwu Center, 178 Zhonghua Road þ o Form 20-F o o DEPARTURE OF AN EXECUTIVE OFFICER Country Style Cooking Restaurant Chain Co., Ltd (NYSE: CCSC) (Country Style Cooking), a fast-growing quick service restaurant chain in China, announced that Mr. Le Ding, Vice President of Operations, resigned from his position at]
[Infinity Group Leads US$14.3 Million Investment in THT Heat Transfer Technology, Inc. THTI TEL AVIV, Israel and SIPING, China, Dec. 8, 2010 /PRNewswire-Asia-FirstCall/ -- Infinity Group, an RMB fund pioneer and the leader in cross border China, RMB and dollar private equity funds, and THT Heat Transfer Technology, Inc. (Nasdaq: Headquartered in Siping City, Jilin Province, China, THT designs, manufactures] [FORM 8-K CURRENT REPORT Date of Report (Date of Earliest event Reported): December 8, 2010 THT HEAT TRANSFER TECHNOLOGY, INC. Nevada 001-34812 20-5463509 (State or other jurisdiction of incorporation (IRS Employer Identification No.) or organization) People's Republic of China THT Industrial Park No.5 86-434-3265241 ___________________________________________________ see [ ] [ ] [ ] [ ] ITEM 1.01 ENTRY INTO A MATERIAL]
