[December 15, 2010 VIA FACSIMILE & EDGAR 100 F Street Attention: H. Christopher Owings Angie Kim Re: Kingold Jewelry, Inc. File No. 333-167626 Dear Mr. Owings: Thank you for your assistance throughout the review process. RODMAN & RENSHAW, LLC CORRESP 1 filename1.htm]
[HOME INNS & HOTELS MANAGEMENT ANNOUNCES NEW YORK December13, 2010: Home Inns & Hotels Management (NASDAQ: HMIN) today announced that it proposes to offer $160million ingregate principal amount ofnvertible senior notes due 2015 through anvertible notes offering. The interest rate,nversion price and other terms of the notes will be determined at the time of pricing] [HOME INNS & HOTELS MANAGEMENT ANNOUNCES PRICING OF The notes will paysh interest semiannually at a rate of 2% per annum. The notes will benvertible into thempanys American depositary shares (ADSs) on the earlier to occur of (i) the effectiveness of the shelf registration statement to be filed by thempany for resale of the notes]
[December 15, 2010 VIA FACSIMILE & EDGAR 100 F Street Attention: H. Christopher Owings Angie Kim Re: Kingold Jewelry, Inc. File No. 333-167626 Dear Mr. Owings: Company Kingold Jewelry, Inc., a Delaware corporation (the “ Kingold Jewelry, Inc. CORRESP 1 filename1.htm]
