[January 28, 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.]
[Item 10. Certifications By signing below I certify that, to the best of my knowledge and belief, the securities referred toove were not acquired and are not held for the purpose of or with the effect of changing or influencing thentrol of the issuer of the securities and were not acquired and are not held]
[January 28, 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.]
[Item 10. Certifications By signing below I certify that, to the best of my knowledge and belief, the securities referred toove were not acquired and are not held for the purpose of or with the effect of changing or influencing thentrol of the issuer of the securities and were not acquired and are not held]
[O2Micro Reports Fourth Quarter Financial Results ® GEORGE TOWN, Grand Cayman, Jan. 27, 2011 (GLOBE NEWSWIRE) -- O2Micro Financial Results for the Fourth Quarter ending 12/31/2010 Revenue was $30.2 million in the fourth quarter of 2010. This was down 10.6% from the prior quarter and 6.8% from the year-ago period. Gross margin was 60.2% in Q4 2010. This was 171]
[January28, 2011 VIA EDGAR Division ofrporation Finance 100 F Street N.E. Mail Stop 3720 Attention: Larryirgel,sistant Director CelesteM. Murphy, Legal Branch Chief John Harrington, Staff Attorney Robert Littlepage, Accountant Branch Chief Kenya Gumbs, Staff Accountant Re: UTStarcom,Inc. Annual Report on Form10-K for year ended December31, 2009 Filed March15, 2010]
[Joint Filing Agreement [Remainder of this page has been left intentionally blank.] Robin Yanhong Li Robin Yanhong Li Handsome Reward Limited Robin Yanhong Li Director] [CUSIP No. G07034104 1 NAMES OF REPORTING PERSONS 2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS) o (a) o (b) 3 SEC USE ONLY 4 CITIZENSHIP OR PLACE OF ORGANIZATION The Peoples Republic of China 5 SOLE VOTING POWER NUMBER OF]
[January28, 2011 VIA EDGAR Division ofrporation Finance 100 F Street N.E. Mail Stop 3720 Attention: Larryirgel,sistant Director CelesteM. Murphy, Legal Branch Chief John Harrington, Staff Attorney Robert Littlepage, Accountant Branch Chief Kenya Gumbs, Staff Accountant Re: UTStarcom,Inc. Annual Report on Form10-K for year ended December31, 2009 Filed March15, 2010]
[SCHEDULE 14A Check the appropriate box: [ ] Preliminary Proxy Statement CHINA BAK BATTERY, INC. ________________________________________________________ Payment of Filing Fee (Check the appropriate box): (1) Title of each class of securities to which transaction applies: (2) Aggregate number of securities to which transaction applies: (3) (4) Proposed maximum aggregate value of transaction: (5) Total fee paid: [ ] Fee paid]
[[LETTERHEAD OF HIMAX TECHNOLOGIES, INC.] January 28, 2011 Russell Mancuso Division of Corporation Finance U.S.A. Re: Himax Technologies, Inc. Form 20-F for the fiscal year ended December 31, 2009 Filed June 3, 2010 File No. 000-51847 Dear Mr. Mancuso: 1. The Company further informs the Staff that: l l As of the filing date of the Form 20-F, the Company’s]
