[HIGHWAY HOLDINGS LIMITED Suite No. 810, Level 8 Landmark North 39 Lung Sum Avenue Sheung Shui New Territories, Hong Kong December 27, 2010 Via Edgar and Facsimile 100 F Street, N.E. Re: Highway Holdings Limited – Registration Statement on Form F-3 File No. 333-168870 Ladies and Gentlemen: The Company hereby acknowledges that: · · · Very truly yours, Roland Kohl]
[Solarfun Announces Shareholder Resolutions Adopted at Annual General Meeting SHANGHAI, China, December 21, 2010 – Solarfun Power Holdings Co., Ltd. (“Solarfun” or the “Company”) (NASDAQ: SOLF), a vertically integrated manufacturer of silicon ingots, wafers and photovoltaic (“PV”) cells and modules in China, today announced the shareholder resolutions adopted at its annual general meeting of shareholders (“AGM”) held in Shanghai, China] [99.1 Press Release Dated December 21, 2010. SOLARFUN POWER HOLDINGS CO., LTD]
[Clarification by Agria Regarding its Intentions in Relation to the Partial Takeover Offer for PGG Wrightson Limited Beijing, China December24, 2010 Agria New Hope PGW In its announcement yesterday, Agrias CEO said, Agria has no intention to increase its shareholding above 50.01% if the offer is successful, and has committed not to make a further]
[PRE-EFFECTIVE AMENDMENT NO. 2 TO FORM F-3 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Highway Holdings Limited British Virgin Islands NA (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification Number) Suite 810, Level 8, Landmark North 39 Lung Sum Avenue Sheung Shui New Territories, Hong Kong (852) 2344-4248 Roland Kohl Chief Executive Officer Suite 810, Level] [Harney Westwood & Riegels Craigmuir Chambers PO Box 71, Road Town Tortola VG1110, British Virgin Islands Tel: +1 284 494 2233 Fax: +1 284 494 3547 www.harneys.com Your Ref 24 December 2010 Our Ref 018475.0002/ENM Doc ID 2726776_5 Highway Holdings Limited Suite 810, Level 8, Landmark North 39 Lung Sum Avenue Sheung Shui New Territories Hong Kong Dear Sirs Highway] [EXIHIBIT 23.1 AGCA, Inc. CONSENT OF INDEPENDENT ACCOUNTANTS We also consent to the reference to our Firm under the caption “Experts” in such Registration Statement. Arcadia, California December 27, 2010 EX-23.1 4 v206543_ex23-1.htm] [EXIHIBIT 23.2 CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in this Pre-effective Amendment No. 2 to Registration Statement on Form F-3 of our reports dated June 20, 2009 and June 29, 2010 as to Note 2(q) relating to the consolidated financial statements as of March 31, 2009 and for each of the two] [Concurrently with the filing of Amendment No. 2, the Company is submitting an acceleration request to have the Registration Statement declared effective on December 30, 2010. The acceleration request contains the representations in the three bullet points on page 2 of the Staff’s letter. Please contact me if you have any questions regarding this letter or Amendment No. 2. Thank]
[Description 99.1 Announcement on 2010/11/29: To announce related materials on acquisition of machinery and equipment. 99.2 Announcement on 2010/12/06: To announce related materials on acquisition of machinery and equipment. 99.3 Announcement on 2010/12/06: To announce related materials on acquisition of machinery and equipment. 99.4 Announcement on 2010/12/13: Represent subsidiary UMC New Business Investment Corporation to announce the acquisition of TOPCELL] [FORM 6-K December 27, 2010 United Microelectronics Corporation No. 3 Li Hsin Road II x x n/a United Microelectronics Corporation Chitung Liu Chitung Liu Chief Financial Officer Description 99 6K on 20101224 6-K 1 htm_5520.htm LIVE FILING]
[Clarification by Agria Regarding its Intentions in Relation to the Partial Takeover Offer for PGG Wrightson Limited Beijing, China December24, 2010 Agria New Hope PGW In its announcement yesterday, Agrias CEO said, Agria has no intention to increase its shareholding above 50.01% if the offer is successful, and has committed not to make a further]
[PRE-EFFECTIVE AMENDMENT NO. 2 TO FORM F-3 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Highway Holdings Limited British Virgin Islands NA (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification Number) Suite 810, Level 8, Landmark North 39 Lung Sum Avenue Sheung Shui New Territories, Hong Kong (852) 2344-4248 Roland Kohl Chief Executive Officer Suite 810, Level] [Harney Westwood & Riegels Craigmuir Chambers PO Box 71, Road Town Tortola VG1110, British Virgin Islands Tel: +1 284 494 2233 Fax: +1 284 494 3547 www.harneys.com Your Ref 24 December 2010 Our Ref 018475.0002/ENM Doc ID 2726776_5 Highway Holdings Limited Suite 810, Level 8, Landmark North 39 Lung Sum Avenue Sheung Shui New Territories Hong Kong Dear Sirs Highway] [EXIHIBIT 23.1 AGCA, Inc. CONSENT OF INDEPENDENT ACCOUNTANTS We also consent to the reference to our Firm under the caption “Experts” in such Registration Statement. Arcadia, California December 27, 2010 EX-23.1 4 v206543_ex23-1.htm] [EXIHIBIT 23.2 CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in this Pre-effective Amendment No. 2 to Registration Statement on Form F-3 of our reports dated June 20, 2009 and June 29, 2010 as to Note 2(q) relating to the consolidated financial statements as of March 31, 2009 and for each of the two] [Concurrently with the filing of Amendment No. 2, the Company is submitting an acceleration request to have the Registration Statement declared effective on December 30, 2010. The acceleration request contains the representations in the three bullet points on page 2 of the Staff’s letter. Please contact me if you have any questions regarding this letter or Amendment No. 2. Thank]
[Description 99.1 Announcement on 2010/11/29: To announce related materials on acquisition of machinery and equipment. 99.2 Announcement on 2010/12/06: To announce related materials on acquisition of machinery and equipment. 99.3 Announcement on 2010/12/06: To announce related materials on acquisition of machinery and equipment. 99.4 Announcement on 2010/12/13: Represent subsidiary UMC New Business Investment Corporation to announce the acquisition of TOPCELL] [FORM 6-K December 27, 2010 United Microelectronics Corporation No. 3 Li Hsin Road II x x n/a United Microelectronics Corporation Chitung Liu Chitung Liu Chief Financial Officer Description 99 6K on 20101224 6-K 1 htm_5520.htm LIVE FILING]
