[CHINA GREEN AGRICULTURE, INC. 3rd Floor, Borough A, Block A. No.181, South Taibai Road, Xi’an, Shaanxi Province, People’s Republic of China 710065 February 25, 2011 VIA FACSIMILE AND EDGAR Division of Corporation Finance Mail Stop: 3561 Attention: Max A. Webb Assistant Director RE: China Green Agriculture, Inc. Amendment No. 1 to Registration Statement on Form S-3 Filed: December 30, 2010]
[CHINA GREEN AGRICULTURE, INC. 3rd Floor, Borough A, Block A. No.181, South Taibai Road, Xi’an, Shaanxi Province, People’s Republic of China 710065 February 25, 2011 VIA FACSIMILE AND EDGAR Division of Corporation Finance Mail Stop: 3561 Attention: Max A. Webb Assistant Director RE: China Green Agriculture, Inc. Amendment No. 1 to Registration Statement on Form S-3 Filed: December 30, 2010]
[NOAHS LIMITED Tao Thomas Wu Chief Financial Officer NOAHS LIMITED ANNOUNCES 2010 FOURTH QUARTER AND FISCAL YEAR 2010 FINANCIAL RESULTS STYLE="font-family:Times New Roman" SIZE="2">SHANGHAI, CHINA February24, 2011 Noahs Limited (Noah or thempany) (NYSE: NOAH), the leading independent service provider focusing on distributing wealth management products to the high net worth population in China, today announced]
[February 25, 2011 IA DGAR V Filing Desk 100 F Street, N.E. Attention: Tom Kluck, Legal Branch Chief Re: China Metro-Rural Holdings Limited Registration Statement on Form F-3 (File No. 333-171825) Acceleration Request Ladies and Gentlemen: Company Registration Statement China Metro-Rural Holdings Limited (the The Company hereby acknowledges that: Commission Staff February 25, 2011 Page 2]
[NOAHS LIMITED Tao Thomas Wu Chief Financial Officer NOAHS LIMITED ANNOUNCES 2010 FOURTH QUARTER AND FISCAL YEAR 2010 FINANCIAL RESULTS STYLE="font-family:Times New Roman" SIZE="2">SHANGHAI, CHINA February24, 2011 Noahs Limited (Noah or thempany) (NYSE: NOAH), the leading independent service provider focusing on distributing wealth management products to the high net worth population in China, today announced]
[February 25, 2011 IA DGAR V Filing Desk 100 F Street, N.E. Attention: Tom Kluck, Legal Branch Chief Re: China Metro-Rural Holdings Limited Registration Statement on Form F-3 (File No. 333-171825) Acceleration Request Ladies and Gentlemen: Company Registration Statement China Metro-Rural Holdings Limited (the The Company hereby acknowledges that: Commission Staff February 25, 2011 Page 2]
[February 25, 2011 Staff Accountant Division ofrporation Finance 100 F Street, N.E. Re: Biostar Pharmaceuticals, Form 10-K for the Year Ended December 31, 2009 Filed March 31, 2010 File No. 001-34708 Dear Keira Nakada: The purpose of this letter is to provide thempanys responses to the February 16, 2011mment letter (themment Letter) to Mr. Ronghua]
[[LETTERHEAD OF ORRICK] February 25, 2011 Brett E. Cooper (415) 773-5918 bcooper@orrick.com VIA EDGAR Tom Kluck, Legal Branch Chief Division of Corporation Finance 100 F Street, NE Re: China Metro-Rural Holdings Limited Registration Statement on Form F-3 Filed January 24, 2011 File No. 333-171825 Dear Mr. Kluck: General 1. You do not appear to meet General Instruction I.B.1. of the]
[February 25, 2011 Staff Accountant Division ofrporation Finance 100 F Street, N.E. Re: Biostar Pharmaceuticals, Form 10-K for the Year Ended December 31, 2009 Filed March 31, 2010 File No. 001-34708 Dear Keira Nakada: The purpose of this letter is to provide thempanys responses to the February 16, 2011mment letter (themment Letter) to Mr. Ronghua]
[[LETTERHEAD OF ORRICK] February 25, 2011 Brett E. Cooper (415) 773-5918 bcooper@orrick.com VIA EDGAR Tom Kluck, Legal Branch Chief Division of Corporation Finance 100 F Street, NE Re: China Metro-Rural Holdings Limited Registration Statement on Form F-3 Filed January 24, 2011 File No. 333-171825 Dear Mr. Kluck: General 1. You do not appear to meet General Instruction I.B.1. of the]
