[January 18, 2011 VIA EDGAR John Reynolds Re: Agria Corporation Form 20-F for the Year Ended December 31, 2009 Filed June 29, 2010 File No. 001-33766 Dear Mr. Reynolds and Mr. Archfield: The Company expects to submit responses to the Staffs comments by January 31, 2011, and will file Amendment No. 2 on Form 20-F/A to the 2009 Form 20-F,]
[January 18, 2011 VIA EDGAR John Reynolds Re: Agria Corporation Form 20-F for the Year Ended December 31, 2009 Filed June 29, 2010 File No. 001-33766 Dear Mr. Reynolds and Mr. Archfield: The Company expects to submit responses to the Staffs comments by January 31, 2011, and will file Amendment No. 2 on Form 20-F/A to the 2009 Form 20-F,]
[January18, 2011 VIA EDGAR John Reynolds Re:riarporation Form20-F for the Year Ended December31, 2009 Filed June29, 2010 File No.001-33766 Dear Mr.Reynolds and Mr.Archfield: Thempany expects to submit responses to the Staffsmments by January31, 2011, and will file Amendment No.2 on Form 20-F/A to the 2009 Form 20-F, if necessary, in response to the Staffsmments after]
[January18, 2011 VIA EDGAR John Reynolds Re:riarporation Form20-F for the Year Ended December31, 2009 Filed June29, 2010 File No.001-33766 Dear Mr.Reynolds and Mr.Archfield: Thempany expects to submit responses to the Staffsmments by January31, 2011, and will file Amendment No.2 on Form 20-F/A to the 2009 Form 20-F, if necessary, in response to the Staffsmments after]
[January 18, 2011 VIA EDGAR Division of Corporation Finance 100 F Street N.E. Mail Stop 3720 Attention: Larry Spirgel, Assistant Director Celeste M. Murphy, Legal Branch Chief John Harrington, Staff Attorney Robert Littlepage, Accountant Branch Chief Kenya Gumbs, Staff Accountant Re: UTStarcom, Inc. Annual Report on Form 10-K for year ended December 31, 2009 Filed March 15, 2010 File No.]
[January 18, 2011 VIA EDGAR Division of Corporation Finance 100 F Street N.E. Mail Stop 3720 Attention: Larry Spirgel, Assistant Director Celeste M. Murphy, Legal Branch Chief John Harrington, Staff Attorney Robert Littlepage, Accountant Branch Chief Kenya Gumbs, Staff Accountant Re: UTStarcom, Inc. Annual Report on Form 10-K for year ended December 31, 2009 Filed March 15, 2010 File No.]
[January18, 2011 VIA EDGAR John Reynolds Re:riarporation Form20-F for the Year Ended December31, 2009 Filed June29, 2010 File No.001-33766 Dear Mr.Reynolds and Mr.Archfield: Thempany expects to submit responses to the Staffsmments by January31, 2011, and will file Amendment No.2 on Form 20-F/A to the 2009 Form 20-F, if necessary, in response to the Staffsmments after]
[January 17, 2011 Via Edgar and Facsimile Linda Cvrkel RE: eLong, Inc. Form 20-F for the year ended December 31, 2009 Filed May 11, 2010 File No. 000-50984 Dear Ms. Cvrkel: Staff Second Comment Letter Company 2009 20-F Comment Letter Response Letter Our response has been prepared to reflect information as of the date of this letter. Where noted, in]
[January18, 2011 VIA EDGAR John Reynolds Re:riarporation Form20-F for the Year Ended December31, 2009 Filed June29, 2010 File No.001-33766 Dear Mr.Reynolds and Mr.Archfield: Thempany expects to submit responses to the Staffsmments by January31, 2011, and will file Amendment No.2 on Form 20-F/A to the 2009 Form 20-F, if necessary, in response to the Staffsmments after]
[January 17, 2011 Via Edgar and Facsimile Linda Cvrkel RE: eLong, Inc. Form 20-F for the year ended December 31, 2009 Filed May 11, 2010 File No. 000-50984 Dear Ms. Cvrkel: Staff Second Comment Letter Company 2009 20-F Comment Letter Response Letter Our response has been prepared to reflect information as of the date of this letter. Where noted, in]
