[RESIDENT PARTNERS January 12, 2011 Mr. Kevin L. Vaughn, Accounting Branch Chief Re: Hanwha SolarOne Co., Ltd. (f/k/a Solarfun Power Holdings Co., Ltd.) Form 20-F for the year ended December 31, 2009 Filed May 25, 2010 Form 20-F/A for year ended December 31, 2010 File No. 1-33208 Dear Mr. Vaughn, Mr. Burton, Ms. Lam and Mr. Mumford: For your convenience,]
[FORM 8-A FOR REGISTRATION OF CERTAIN CLASSES OF SECURITIES Zuoan Fashion Limited Cayman Islands Not Applicable (State of incorporation or organization) (I.R.S. Employer Identification No.) Rooms 213 to 215, Block 8 Title of each class Name of each exchange on which Ordinary shares, par value US$0.00025 per share * x o 333-171534 None INFORMATION REQUIRED IN REGISTRATION STATEMENT]
[RESIDENT PARTNERS January 12, 2011 Mr. Kevin L. Vaughn, Accounting Branch Chief Re: Hanwha SolarOne Co., Ltd. (f/k/a Solarfun Power Holdings Co., Ltd.) Form 20-F for the year ended December 31, 2009 Filed May 25, 2010 Form 20-F/A for year ended December 31, 2010 File No. 1-33208 Dear Mr. Vaughn, Mr. Burton, Ms. Lam and Mr. Mumford: For your convenience,]
[China Petroleum & Chemical Corporation 22 Chaoyangmen North Street Chaoyang District, Beijing, 100728 The People's Republic of China Via EDGAR January 11, 2011 Ms. Alexandra M. Ledbetter Division of Corporation Finance Re: China Petroleum & Chemical Corporation Form 20-F for the Fiscal Year Ended December 31, 2009 Filed on April 30, 2010 File No. 1-15138 Dear Ms. Ledbetter: 1. We]
[January 13, 2011 VIA FACSIMILE & EDGAR 100 F Street Attention: H. Christopher Owings Angie Kim Re: Kingold Jewelry, Inc. Dear Mr. Owings: Securities Act Company This letter will confirm that the Company acknowledges that: · Commission · · Kingold Jewelry, Inc. CORRESP 1 filename1.htm]
[China Petroleum & Chemical Corporation 22 Chaoyangmen North Street Chaoyang District, Beijing, 100728 The People's Republic of China Via EDGAR January 11, 2011 Ms. Alexandra M. Ledbetter Division of Corporation Finance Re: China Petroleum & Chemical Corporation Form 20-F for the Fiscal Year Ended December 31, 2009 Filed on April 30, 2010 File No. 1-15138 Dear Ms. Ledbetter: 1. We]
[January 13, 2011 VIA FACSIMILE & EDGAR 100 F Street Attention: H. Christopher Owings Angie Kim Re: Kingold Jewelry, Inc. Dear Mr. Owings: Securities Act Company This letter will confirm that the Company acknowledges that: · Commission · · Kingold Jewelry, Inc. CORRESP 1 filename1.htm]
[January 13, 2011 100 F Street Attention: H. Christopher Owings Angie Kim Re: Kingold Jewelry, Inc. Registration Statement on Form S-1 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; January 10, 2011 (ii) Dates of]
