[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]
[Description 99.1 Announcement on 2011/01/26: UMC announced its unconsolidated operating results for the fourth quarter of 2010 99.2 Announcement on 2011/01/27:Represent subsidiary United Lighting Opto-electronic Inc. to announce related materials on merger 99.3 Announcement on 2011/01/31: Represent subsidiary TOPCELL SOLAR INTERNATIONAL CO., LTD. to announce related materials on acquisition of machinery and equipment 99.4 Announcement on 2011/02/10: Mainland Chinese company] [FORM 6-K February 25, 2011 United Microelectronics Corporation No. 3 Li Hsin Road II x x n/a United Microelectronics Corporation Chitung Liu Chitung Liu Chief Financial Officer Description 99 6K on 20110225 6-K 1 htm_5629.htm LIVE FILING]
[Description 99.1 Announcement on 2011/01/26: UMC announced its unconsolidated operating results for the fourth quarter of 2010 99.2 Announcement on 2011/01/27:Represent subsidiary United Lighting Opto-electronic Inc. to announce related materials on merger 99.3 Announcement on 2011/01/31: Represent subsidiary TOPCELL SOLAR INTERNATIONAL CO., LTD. to announce related materials on acquisition of machinery and equipment 99.4 Announcement on 2011/02/10: Mainland Chinese company] [FORM 6-K February 25, 2011 United Microelectronics Corporation No. 3 Li Hsin Road II x x n/a United Microelectronics Corporation Chitung Liu Chitung Liu Chief Financial Officer Description 99 6K on 20110225 6-K 1 htm_5629.htm LIVE FILING]
[Page Incorporation by Reference 2 3 EX-99.1 Press Release of the Company, dated February 25, 2011, announcing fourth quarter results]
[China Housing & Land Development, Inc. 6 Youyi Dong Lu, Han Yuan 4 Lou Xi'An, Shaanxi Province China 710054 February 25, 2011 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Mail Stop 4631 Attention: Mr. Jay Ingram Re: China Housing & Land Development, Inc. Registration Statement on Form S-3 File No. 333-169933 Dear Mr. Jay Ingram: The Company]
