EGT [Entertainment Gaming Asia] EFFECT: (Original Filing)

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GURE [GULF RESOURCES] CORRESP: (Original Filing)

[Gulf Resources, Inc. 99 Wengchang Road, Chenming Industrial Park, Shouguang City, Shandong, China 262714 July 29, 2011 Terence O’Brien Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: Gulf Resources, Inc. Dear Mr. O’Brien: Form 10-K for the Fiscal Year Ended December 31, 2010 Item 1. Business, page 1 Our Corporate History, page 1 1. We note]

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GURE [GULF RESOURCES] CORRESP: Gulf Resources, Inc. 99 Wengchang Road, Chenming Industrial

[Gulf Resources, Inc. 99 Wengchang Road, Chenming Industrial Park, Shouguang City, Shandong, China 262714 July 29, 2011 Terence O’Brien Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: Gulf Resources, Inc. Dear Mr. O’Brien: Form 10-K for the Fiscal Year Ended December 31, 2010 Item 1. Business, page 1 Our Corporate History, page 1 1. We note]

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KNDI [Kandi Technologies] 10-K/A: Form 10-K/A (Amendment No. 2) (Mark One) þ

[Form 10-K/A (Amendment No. 2) (Mark One) þ For the fiscal year ended December 31, 2010 Or o For the transition period from ________ to __________ KANDI TECHNOLOGIES, CORP. Delaware 90-0363723 (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification No.) Jinhua City Industrial Zone Jinhua, Zhejiang Province People’s Republic of China Post Code 321016 (86-579) 82239856 Common] [I, Hu Xiaoming, certify that: 1. I have reviewed this Amendment No. 2 to our annual report on Form 10-K/A of Kandi Technologies, Corp. 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under] [I, Zhu Xiaoying, certify that: 1. I have reviewed this Amendment No. 2 to our annual report on Form 10-K/A of Kandi Technologies, Corp. 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Hu Xiaoming President and Chief Executive Officer Zhu Xiaoying Chief Financial Officer July 29, 2011 EX-32.1 5 v229864_ex32-1.htm]

KNDI [Kandi Technologies] 10-Q/A: (86 – 0579) 82239856 þ ¨ ¨ ¨

[(86 - 0579) 82239856 þ ¨ ¨ ¨ ¨ Large accelerated filer ¨ Accelerated filer ¨ Non-accelerated filer þ Smaller reporting company ¨ þ Yes TABLE OF CONTENTS Page Explanatory Note 1 PART I— FINANCIAL INFORMATION Item 1. Condensed Consolidated Financial Statements 2 Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations 34 Item 3. Quantitative] [SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002 I, Hu Xiaoming, certify that: 1. I have reviewed this report on Form 10-Q/A of Kandi Technologies, Corp.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the] [SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002 I, Zhu Xiaoying, certify that: 1. I have reviewed this report on Form 10-Q/A of Kandi Technologies, Corp.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the] [18 U.S.C. § 1350, § 906 OF THE SARBANES-OXLEY ACT OF 2002 (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Hu Xiaoming President and Chief Executive Officer July 29, 2011 Zhu Xiaoying Chief Financial Officer July 29, 2011]

KNDI [Kandi Technologies] 10-Q/A: (Original Filing)

[(86 - 0579) 82239856 þ ¨ Yes ¨ ¨ Yes ¨ Large accelerated filer ¨ Accelerated filer ¨ Non-accelerated filer þ Smaller reporting company ¨ þ Yes TABLE OF CONTENTS Page Explanatory Note 3 PART I— FINANCIAL INFORMATION Item 1. Condensed Consolidated Financial Statements 4 Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations 34 Item] [SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002 I, Hu Xiaoming, certify that: 1. I have reviewed this report on Form 10-Q/A of Kandi Technologies, Corp.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the] [SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002 I, Zhu Xiaoying, certify that: 1. I have reviewed this report on Form 10-Q/A of Kandi Technologies, Corp.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the] [18 U.S.C. § 1350, § 906 OF THE SARBANES-OXLEY ACT OF 2002 (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Hu Xiaoming President and Chief Executive Officer Zhu Xiaoying Chief Financial Officer July 29, 2011 EX-32.1 4 v229866_ex32-1.htm]

KNDI [Kandi Technologies] 10-Q/A: (86 – 0579) 82239856 þ ¨ Yes ¨

[(86 - 0579) 82239856 þ ¨ Yes ¨ ¨ Yes ¨ Large accelerated filer ¨ Accelerated filer ¨ Non-accelerated filer þ Smaller reporting company ¨ þ Yes TABLE OF CONTENTS Page Explanatory Note 3 PART I— FINANCIAL INFORMATION Item 1. Condensed Consolidated Financial Statements 4 Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations 34 Item] [SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002 I, Hu Xiaoming, certify that: 1. I have reviewed this report on Form 10-Q/A of Kandi Technologies, Corp.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the] [SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002 I, Zhu Xiaoying, certify that: 1. I have reviewed this report on Form 10-Q/A of Kandi Technologies, Corp.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the] [18 U.S.C. § 1350, § 906 OF THE SARBANES-OXLEY ACT OF 2002 (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Hu Xiaoming President and Chief Executive Officer Zhu Xiaoying Chief Financial Officer July 29, 2011 EX-32.1 4 v229866_ex32-1.htm]

KNDI [Kandi Technologies] 10-K/A: (Original Filing)

[TABLE OF CONTENTS Explanatory Note 1 PART I Item 1. Business. 2- Item 1A. Risk Factors. 6-14] [I, Hu Xiaoming, certify that: I have reviewed this Amendment No. 1 to our annual report on Form 10-K/A of Kandi Technologies, Corp. 1. 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under] [I, Zhu Xiaoying, certify that: 1. I have reviewed this Amendment No. 1 to our annual report on Form 10-K/A of Kandi Technologies, Corp 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Hu Xiaoming President and Chief Executive Officer Zhu Xiaoying Chief Financial Officer July 29, 2011]

KNDI [Kandi Technologies] 10-K/A: TABLE OF CONTENTS Explanatory Note 1 PART I

[TABLE OF CONTENTS Explanatory Note 1 PART I Item 1. Business. 2- Item 1A. Risk Factors. 6-14] [I, Hu Xiaoming, certify that: I have reviewed this Amendment No. 1 to our annual report on Form 10-K/A of Kandi Technologies, Corp. 1. 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under] [I, Zhu Xiaoying, certify that: 1. I have reviewed this Amendment No. 1 to our annual report on Form 10-K/A of Kandi Technologies, Corp 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Hu Xiaoming President and Chief Executive Officer Zhu Xiaoying Chief Financial Officer July 29, 2011]

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