[China Automotive Systems, Inc. No. 1 Henlong Road, Yu Qiao Development Zone Shashi District, Jing Zhou City Hubei Province The People’s Republic of China January 7, 2011 Beverly A. Singleton Staff Accountant Division of Corporation Finance 100 F Street, N.E. RE: China Automotive Systems, Inc. Item 4.01 of Form 8-K Filed December 13, 2010 File No. 0-33123 Dear Ms. Singleton,]
[China Automotive Systems, Inc. No. 1 Henlong Road, Yu Qiao Development Zone Shashi District, Jing Zhou City Hubei Province The People’s Republic of China January 7, 2011 Beverly A. Singleton Staff Accountant Division of Corporation Finance 100 F Street, N.E. RE: China Automotive Systems, Inc. Item 4.01 of Form 8-K Filed December 13, 2010 File No. 0-33123 Dear Ms. Singleton,]
[Global Sources Press Contact in Asia: Global Sources Investor Contact in Asia: Camellia So Suzanne Wang Tel: (852) 2555-5021 Tel: (852) 2555-4747 cso@globalsources.com e-mail: investor@globalsources.com e-mail: Global Sources Press Contact in U.S.: Global Sources Investor Contact in U.S.: James W.W. Strachan Kirsten Chapman & Timothy Dien Tel: (1 480) 664 8309 Lippert/Heilshorn & Associates, Inc. strachan@globalsources.com e-mail: Tel: (1 415)]
[Global Sources Press Contact in Asia: Global Sources Investor Contact in Asia: Camellia So Suzanne Wang Tel: (852) 2555-5021 Tel: (852) 2555-4747 cso@globalsources.com e-mail: investor@globalsources.com e-mail: Global Sources Press Contact in U.S.: Global Sources Investor Contact in U.S.: James W.W. Strachan Kirsten Chapman & Timothy Dien Tel: (1 480) 664 8309 Lippert/Heilshorn & Associates, Inc. strachan@globalsources.com e-mail: Tel: (1 415)]
[January 7, 2011 Via Facsimile and EDGAR Assistant Director Division of Corporation Finance 100 F Street, N.E. Re: KongZhong Corporation Annual Report on Form 20-F for the Fiscal Year ended December 31, 2009 filed on June 4, 2010 (File No. 000-50826) Dear Mr. Spirgel: For your convenience, the Company has included the Staff’s comments in this response letter in italicized]
[January 7, 2011 Via Facsimile and EDGAR Assistant Director Division of Corporation Finance 100 F Street, N.E. Re: KongZhong Corporation Annual Report on Form 20-F for the Fiscal Year ended December 31, 2009 filed on June 4, 2010 (File No. 000-50826) Dear Mr. Spirgel: For your convenience, the Company has included the Staff’s comments in this response letter in italicized]
