CBAK [CHINA BAK BATTERY] 10-K: (Original Filing)

[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 People’s 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]

CHLN [China Housing & Land Development] S-3/A: ¨ þ ¨ ¨ ¨ ¨ ¨

[¨ 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]

CBAK [CHINA BAK BATTERY] 10-K: FORM 10-K [X] [ ] CHINA BAK BATTERY,

[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 People’s 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]

CHOP [China Gerui Advanced Materials] CORRESP: (Original Filing)

[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]

CHOP [China Gerui Advanced Materials] CORRESP: China Gerui Advanced Materials Group Limited No. 69

[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]

KGJI [KINGOLD JEWELRY] CORRESP: (Original Filing)

[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]

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KGJI [KINGOLD JEWELRY] CORRESP: December 14, 2010 100 F Street Attention: H.

[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]

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KGJI [KINGOLD JEWELRY] CORRESP: (Original Filing)

[VIA FACSIMILE & EDGAR 100 F Street Attention: H. Christopher Owings Angie Kim Re: Kingold Jewelry, Inc. File No. 333-167626 Dear Mr. Owings: Securities Act Company This letter will confirm that the Company acknowledges that: · Commission · · Kingold Jewelry, Inc. CORRESP 1 filename1.htm]

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KGJI [KINGOLD JEWELRY] CORRESP: VIA FACSIMILE & EDGAR 100 F Street Attention:

[VIA FACSIMILE & EDGAR 100 F Street Attention: H. Christopher Owings Angie Kim Re: Kingold Jewelry, Inc. File No. 333-167626 Dear Mr. Owings: Securities Act Company This letter will confirm that the Company acknowledges that: · Commission · · Kingold Jewelry, Inc. CORRESP 1 filename1.htm]

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GURE [GULF RESOURCES] 8-K: (Original Filing)

[Contact: Gulf Resources, Inc. CCG Investor Relations Inc. David Wang, VP of Finance Linda Salo, Sr. Financial Writer gfre.2008@vip.163.com Email: Phone: +1-646-922-0894 Email: linda.salo@ccgir.com Helen Xu beishengrong@vip.163.com Email: Crocker Coulson, President http://www.gulfresourcesinc.cn Web: Phone: +1-646-213-1915 Email: crocker.coulson@ccgir.com Website: http://www.ccgirasia.com Gulf Resources Provides Further Clarifications to Anonymous Allegations GFRE SHANDONG, China, December 14, 2010 -- Gulf Resources, Inc. (Nasdaq: The Company] [Certification This is to certify the following information: Shouguang Yuxin Chemical Industry Co., Ltd. and Shouguang Haoyuan Chemical Industry Co., Ltd. are tax payer enterprises operated in an ordinary manner within our bureau’s jurisdiction. The recent rumor disseminated online regarding this company’s US$7.36 million revenue and US$110,000 net profit for 2009 has serious discrepancies with the data that this enterprise] [Certification This is to certify the following information: Shouguang City is currently the most important bromine production base in China. Its production capacity is approx. 40% of the total in China. The Shouguang Municipal Association of Bromine Industry is registered in Shouguang City. It comprises bromine production and deep processing enterprises. It is under the supervision and administration of relevant] [[letterhead of Shouguang Municipal Economic and Information Agency] _____________________________________________________________________ Certification This is to certify the following information: Shouguang Haoyuan Chemical Industry Co., Ltd. is currently the largest bromine producer in Shouguang City. It has 9 bromine production facilities in various places. According to relevant statistics, it produced more than 30,000 tons of bromine in 2009. Shouguang Municipal Economic and Information] [Certification This is to certify the following information: Shandong Yuyuan Group Co., Ltd. is located in Binhai District, Weifang City. After investigation, we find that none of our sales managers in our company has a surname as Shan, and there never exists any comments on intentionally disparaging our competitors. To our knowledge, our company is the biggest bromine producer in] [Declaration letter Recently, based on a report about Shandong Haoyuan Chemical Co. Ltd “ there is a sales manager from Shandong Haihua Co. Ltd disparaged Shandong Haoyuan Chemical Co. Ltd and the bromine industry”, and caused some adverse impact. So hereby our company declares that: the company never has had any sales managers or sales man, whether or not on] [Certification This is to certify the following information: Our company is an enterprise producing bromine flame retardants, pharmaceutical intermediaries and crude salt chemicals. Shouguang Haoyuan Chemical Industry Co., Ltd. is a bromine supplier to us. It supplied a total of 5,162.5 tons of bromine to our company in 2009. Shandong Morui Chemical Co., Ltd. [company seal] December 2, 2010 EX-99.7] [+86 (536) 567 0008 o o o o Item 8.01 Other Events. (d) Description 99.1 Press release dated December 14, 2010.]

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