[8,145,631 Shares CHINA SHENGDA PACKAGING GROUP INC. Common Stock We and the selling stockholder are offering 8,145,631 shares of our common stock. Of the 8,145,631 shares of common stock offered by this prospectus, we are offering 8,000,000 shares and the selling stockholder is offering 145,631 shares. We will not receive any proceeds from the sale of the shares by the]
[10,833,334 American Depositary Shares Representing 108,333,340 Ordinary Shares iSoftStone Holdings Limited This is an initial public offering of our American depositary shares, or ADSs, each representing ten ordinary shares. We are offering 7,322,223 ADSs, and the selling shareholders identified in this prospectus are offering 3,511,111 ADSs. We will not receive any of the proceeds from the ADSs sold by the]
[8,145,631 Shares CHINA SHENGDA PACKAGING GROUP INC. Common Stock We and the selling stockholder are offering 8,145,631 shares of our common stock. Of the 8,145,631 shares of common stock offered by this prospectus, we are offering 8,000,000 shares and the selling stockholder is offering 145,631 shares. We will not receive any proceeds from the sale of the shares by the]
[¨ þ ¨ ¨ ¨ ¨ ¨] [Dennis Brovarone ATTORNEY AND COUNSELOR AT LAW 18 Mountain Laurel Drive Littleton, CO 80127 Phone 303 466 4092 / Fax 303 466 4826 December 10, 2010 China Housing & Land Development, Inc. 6 Youyi Dong Lu, Han Yuan 4 Lou Xi'An, Shaanxi Province China 710054 Ladies and Gentlemen: Sincerely, Dennis Brovarone Attorney at Law EX-5.1 2 v204916_ex5-1.htm] [Consent of Independent Registered Public Accounting Firm We consent to the incorporation by reference in the Registration Statement on Form S-3 of our report dated March 12, 2010 on our audits of the consolidated balance sheets of China Housing & Land Development, Inc. and Subsidiaries as at December 31, 2009 and 2008 and the related consolidated statements of income and]
[FORM 10-K [X] [ ] CHINA BAK BATTERY, INC. Nevada 88-0442833 (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification Number) BAK Industrial Park No. 1 BAK Street Kuichong Town, Longgang District Shenzhen 518119 Peoples Republic of China (86) 755-8977-0093 Name of Each Exchange on Which Registered: Common Stock, $0.001 par value The NASDAQ Stock Market LLC (NASDAQ] [] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in Registration Statements (No.333-148253, No.333-151678 and No. 333-151985) on Form S-3 and the Registration Statements (No. 333-137747, No. 333-153649 and No. 333-153650) on Form S-8 of China BAK Battery, Inc. (the "Company") of our report dated December 14, 2010, relating to the Company's consolidated financial statements] [CERTIFICATION I, Xiangqian Li, certify that: 1. I have reviewed this annual report on Form 10-K of China BAK Battery, Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements] [CERTIFICATION I, Ke Marcu Cui, certify that: 1. I have reviewed this annual report on Form 10-K of China BAK Battery, Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such] [(2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company. President and Chief Executive Officer December 14, 2010] [(2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company. Interim Chief Financial Officer December 14, 2010] [Comprehensive Credit Facility Agreement of Maximum Amount (Credit Facility Agreement) Main articles: Contract number: 4431702010LE00000400; Maximum amount of credit facilities to be provided: RMB 50 million; Term: from June 28, 2010 to June 28, 2011; Purpose of the loan is to provide working capital for the Debtor; In the event of occurrence of any of the following during the term] [Summary of Guaranty Contract of Maximum Amount ( the “Contract”) into by and between BAK International (Tianjin) Limited (the “Guarantor”) and Shenzhen Caitian Branch, Bank of Communications (the “Creditor”) on June 28, 2010 Main contents: Guaranty Contract number: 4431702010B100000400; Bak International (Tianjin) Limited undertakes to assume joint and several liabilities for Shenzhen BAK Battery Co., Ltd (the “Obligor”)’s indebtedness towards] [Summary of Guaranty Contract of Maximum Amount ( the "Contract") Entered Main contents: Guaranty Contract number: 4431702010B100000401; Xiangqian Li undertakes to assume joint and several liabilities for Shenzhen BAK Battery Co., Ltd (the "Obligor")s indebtedness towards Bank of Communications under the Comprehensive Credit Facility Agreement of Maximum Amount (reference no.: 4431702010LE00000400) from June 28, 2010 to June 28, 2011, and] [Comprehensive Credit Facility Agreement of Maximum Amount Main articles: Contract number: ZH78241008004; Maximum amount of credit facilities to be provided: RMB 120 million, including RMB 40 million for bank acceptance and RMB 80 million for discount on notes; Term: from November 8, 2010 to November 8, 2011; Purpose of the credit is to provide working capital for the Company; In] [Summary of Guaranty Contract of Maximum Amount ( the “Contract”) Main contents: Guaranty Contract number: GB78241008004-1; Bak International Limited undertakes to assume joint and several liabilities for Shenzhen BAK Battery Co., Ltd (the “Obligor”)’s indebtedness towards China Everbright Bank under the Comprehensive Credit Facility Agreement of Maximum Amount (reference no.: ZH78241008004) from November 8, 2010 to November 8, 2011, and] [Summary of Guaranty Contract of Maximum Amount ( the Contract) Entered into by and between Xiangqian Li(the Guarantor) and Shenzhen Nanshan Branch, China Everbright Bank (the Creditor) Dated August 31, 2010 Main contents: Guaranty Contract number: GB78241008004-2; Xiangqian Li undertakes to assume joint and several liabilities for Shenzhen BAK Battery Co., Ltd (the Obligor)s indebtedness towards China Everbright Bank under] [Summary of Loan Agreement Entered into by and between Shenzhen BAK Battery Co., Ltd. (the Company) and Longgang Branch, Shenzhen Development Bank Co., Ltd (the Creditor) on August 4, 2010 Main contents: Contract number: Shenfa Longgang Daizi 20100803001; Main Contract: Comprehensive Credit Facility Agreement; Main Contract number: Shenfa Longgang Zongzi 20091221001; Loan principal: RMB 20 million; Loan term: from August]
[¨ þ ¨ ¨ ¨ ¨ ¨] [Dennis Brovarone ATTORNEY AND COUNSELOR AT LAW 18 Mountain Laurel Drive Littleton, CO 80127 Phone 303 466 4092 / Fax 303 466 4826 December 10, 2010 China Housing & Land Development, Inc. 6 Youyi Dong Lu, Han Yuan 4 Lou Xi'An, Shaanxi Province China 710054 Ladies and Gentlemen: Sincerely, Dennis Brovarone Attorney at Law EX-5.1 2 v204916_ex5-1.htm] [Consent of Independent Registered Public Accounting Firm We consent to the incorporation by reference in the Registration Statement on Form S-3 of our report dated March 12, 2010 on our audits of the consolidated balance sheets of China Housing & Land Development, Inc. and Subsidiaries as at December 31, 2009 and 2008 and the related consolidated statements of income and]
[FORM 10-K [X] [ ] CHINA BAK BATTERY, INC. Nevada 88-0442833 (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification Number) BAK Industrial Park No. 1 BAK Street Kuichong Town, Longgang District Shenzhen 518119 Peoples Republic of China (86) 755-8977-0093 Name of Each Exchange on Which Registered: Common Stock, $0.001 par value The NASDAQ Stock Market LLC (NASDAQ] [] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in Registration Statements (No.333-148253, No.333-151678 and No. 333-151985) on Form S-3 and the Registration Statements (No. 333-137747, No. 333-153649 and No. 333-153650) on Form S-8 of China BAK Battery, Inc. (the "Company") of our report dated December 14, 2010, relating to the Company's consolidated financial statements] [CERTIFICATION I, Xiangqian Li, certify that: 1. I have reviewed this annual report on Form 10-K of China BAK Battery, Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements] [CERTIFICATION I, Ke Marcu Cui, certify that: 1. I have reviewed this annual report on Form 10-K of China BAK Battery, Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such] [(2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company. President and Chief Executive Officer December 14, 2010] [(2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company. Interim Chief Financial Officer December 14, 2010] [Comprehensive Credit Facility Agreement of Maximum Amount (Credit Facility Agreement) Main articles: Contract number: 4431702010LE00000400; Maximum amount of credit facilities to be provided: RMB 50 million; Term: from June 28, 2010 to June 28, 2011; Purpose of the loan is to provide working capital for the Debtor; In the event of occurrence of any of the following during the term] [Summary of Guaranty Contract of Maximum Amount ( the “Contract”) into by and between BAK International (Tianjin) Limited (the “Guarantor”) and Shenzhen Caitian Branch, Bank of Communications (the “Creditor”) on June 28, 2010 Main contents: Guaranty Contract number: 4431702010B100000400; Bak International (Tianjin) Limited undertakes to assume joint and several liabilities for Shenzhen BAK Battery Co., Ltd (the “Obligor”)’s indebtedness towards] [Summary of Guaranty Contract of Maximum Amount ( the "Contract") Entered Main contents: Guaranty Contract number: 4431702010B100000401; Xiangqian Li undertakes to assume joint and several liabilities for Shenzhen BAK Battery Co., Ltd (the "Obligor")s indebtedness towards Bank of Communications under the Comprehensive Credit Facility Agreement of Maximum Amount (reference no.: 4431702010LE00000400) from June 28, 2010 to June 28, 2011, and] [Comprehensive Credit Facility Agreement of Maximum Amount Main articles: Contract number: ZH78241008004; Maximum amount of credit facilities to be provided: RMB 120 million, including RMB 40 million for bank acceptance and RMB 80 million for discount on notes; Term: from November 8, 2010 to November 8, 2011; Purpose of the credit is to provide working capital for the Company; In] [Summary of Guaranty Contract of Maximum Amount ( the “Contract”) Main contents: Guaranty Contract number: GB78241008004-1; Bak International Limited undertakes to assume joint and several liabilities for Shenzhen BAK Battery Co., Ltd (the “Obligor”)’s indebtedness towards China Everbright Bank under the Comprehensive Credit Facility Agreement of Maximum Amount (reference no.: ZH78241008004) from November 8, 2010 to November 8, 2011, and] [Summary of Guaranty Contract of Maximum Amount ( the Contract) Entered into by and between Xiangqian Li(the Guarantor) and Shenzhen Nanshan Branch, China Everbright Bank (the Creditor) Dated August 31, 2010 Main contents: Guaranty Contract number: GB78241008004-2; Xiangqian Li undertakes to assume joint and several liabilities for Shenzhen BAK Battery Co., Ltd (the Obligor)s indebtedness towards China Everbright Bank under] [Summary of Loan Agreement Entered into by and between Shenzhen BAK Battery Co., Ltd. (the Company) and Longgang Branch, Shenzhen Development Bank Co., Ltd (the Creditor) on August 4, 2010 Main contents: Contract number: Shenfa Longgang Daizi 20100803001; Main Contract: Comprehensive Credit Facility Agreement; Main Contract number: Shenfa Longgang Zongzi 20091221001; Loan principal: RMB 20 million; Loan term: from August]
[China Gerui Advanced Materials Group Limited No. 69 Huaibei Street, Longhai Middle Road Zhengzhou 451191 People’s Republic of China Tel: (011) 86371-6897-0951 December 14, 2010 By EDGAR Transmission Division of Corporation Finance 100 F Street, N.E. Attn: Dieter King Re: China Gerui Advanced Materials Group Limited 170230 Dear Mr. King: Company Staff Commission Registration Statement We hereby submit the responses]
[China Gerui Advanced Materials Group Limited No. 69 Huaibei Street, Longhai Middle Road Zhengzhou 451191 People’s Republic of China Tel: (011) 86371-6897-0951 December 14, 2010 By EDGAR Transmission Division of Corporation Finance 100 F Street, N.E. Attn: Dieter King Re: China Gerui Advanced Materials Group Limited 170230 Dear Mr. King: Company Staff Commission Registration Statement We hereby submit the responses]
[December 14, 2010 100 F Street Attention: H. Christopher Owings Angie Kim Re: Kingold Jewelry, Inc. Registration Statement on Form S-1 File No. 333-167626 VIA FACSIMILE & EDGAR Dear Mr. Owings: The following is supplemental information supplied under Rule 418(a)(7) and Rule 460 under the Securities Act of 1933: (i) Date of preliminary prospectus: December 6, 2010 (ii) Dates of]
