[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]
[O2Micro Reports Fourth Quarter Financial Results GEORGE TOWN, Grandyman, 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.]
[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]
[O2Micro Reports Fourth Quarter Financial Results GEORGE TOWN, Grandyman, 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.]
[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]
[Actions Semiconductor Reports Fourth Quarter and Fiscal Year 2010 Results ZHUHAI, China, January 27, 2011 – Actions Semiconductor Co., Ltd. (Nasdaq: ACTS), one of China’s leading fabless semiconductor companies that provides comprehensive mixed-signal system-on-a-chip (SoC) and multimedia digital signal processing (DSP) solutions for portable consumer electronics, today reported its financial results for the fourth quarter and fiscal year ended December] [ACTIONS SEMICONDUCTOR CO., LTD. Dated: January 28, 2011]
[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]
