[VIA EDGAR August 15, 2011 Jim B. Rosenberg, Senior Assistant Chief Accountant Mary Mast, Senior Staff Accountant Tabatha Akins, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: China Nepstar Chain Drugstore Ltd. Form 20-F for the fiscal year ended December 31, 2010 Filed April 20, 2011 File No. 001-33751 Dear Mr. Rosenberg, Ms. Mast and Ms. Akins,]
[August 15, 2011 Mr. Terence OBrien Accounting Branch Chief Division of Corporation Finance Re: Xinyuan Real Estate Co., Ltd. File No. 1-33863 Form 20-F for the Fiscal Year Ended December 31, 2010 Filed April 20, 2011 Dear Mr. OBrien: We have addressed each of the Staffs comments in the order presented in the Comment Letter. For ease of reference, we]
[Number Page 1.1 Announcement, dated August 12, 2011 A-1 -2-]
[FORM 10−Q x For the quarterly period ended June 30, 2011 CHINA HGS REAL ESTATE, INC. Florida 33-0961490 (State or Other Jurisdiction of Incorporation) (I.R.S. Employer Identification Number) 6 Xinghan Road, 19th Floor, Hanzhong City Shaanxi Province, PRC 723000 +(86) 091 - 62622612 x o x o o Large accelerated filer o Accelerated filer o Non-accelerated filer x Smaller reporting] [Loan Agreement Party A: Xiaojun Zhu Party B: Shaanxi Guangsha Investment and Development Group Co., Ltd. Party B is to attend the auction of a land use right in Hantai district, Hanzhong City. As the working capital of Part B might be insufficient caused by the payment of the land use right bid bond deposit, Party B borrows RMB 32,000,000] [Loan Agreement Lender: Mr. Xiaojun Zhu Borrower: China HGS Real Estate Inc. . In accordance with negotiations, the Lender agrees to lend USD 1.81 million to the Borrower as a short-term loan for the purpose of paying a required contribution to the registered share capital of Shaanxi HGS Management and Consulting Co., Ltd., its wholly owned subsidiary. Both Lender and] [CERTIFICATION OF CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER THE SARBANES-OXLEY ACT OF 2002 I, Xiaojun Zhu, certify that: 1. I have reviewed this Form 10-Q of China HGS Real Estate, Inc.; 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] [CERTIFICATION OF CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER 2. The information contained in this Report fairly presents, in all material respects, the financial condition and results of operations of China HGS Real Estate, Inc. Xiaojun Zhu Chief Executive Officer Chief Financial Officer]
[FORM 10-Q (Mark One) x For the quarterly period ended June 30, 2011 o For the transition period from __________ to __________ CLEANTECH SOLUTIONS INTERNATIONAL, INC. DELAWARE 74-2235008 (State or other jurisdiction of incorporation of organization) (I.R.S. Employer Identification No.) No. 9 Yanyu Middle Road Qianzhou Township, Huishan District, Wuxi City], [SARBANES-OXLEY ACT OF 2002 I, Jianhua Wu, certify that: 1.I have reviewed this quarterly report on Form 10-Q of Cleantech Solutions International, Inc.; 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], [CERTIFICATION OF PRINCIPAL FINANCIAL AND ACCOUNTING OFFICER SARBANES-OXLEY ACT OF 2002 I, Fernando, Liu, certify that: 1.I have reviewed this quarterly report on Form 10-Q of Cleantech Solutions International, Inc.; 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], [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (1) (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. /s/Jianhua Wu Jianhua Wu Chief Executive Officer /s/Fernando Liu Fernando Liu Chief Financial Officer and Principal Accounting Officer]
[VIA EDGAR August 15, 2011 Jim B. Rosenberg, Senior Assistant Chief Accountant Mary Mast, Senior Staff Accountant Tabatha Akins, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: China Nepstar Chain Drugstore Ltd. Form 20-F for the fiscal year ended December 31, 2010 Filed April 20, 2011 File No. 001-33751 Dear Mr. Rosenberg, Ms. Mast and Ms. Akins,]
[FORM 10-Q (Mark One) For the quarterly period ended: June 30, 2011 Commission File No. 001-34449 AMERICAN LORAIN CORPORATION Nevada 87-0430320 (State or other jurisdiction of (I.R.S. Employer incorporation or organization) Identification No.) Beihuan Road (86) 539-7318818 Yes [X] No [__] Yes [X ] No [__] Large accelerated filer [__] Accelerated filer [__] Non-accelerated filer [__] Smaller reporting company [X]] [I, Si Chen, certify that: 1. I have reviewed this Quarterly Report on Form 10-Q of American Lorain Corporation; 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 which such statements were made,] [I, David She, certify that: 1. I have reviewed this Quarterly Report on Form 10-Q of American Lorain Corporation; 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 which such statements were made,] [(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Dated: August 15, 2011] [(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Dated: August 15, 2011]
[Number Page 1.1 Announcement, dated August 12, 2011 A-1 -2-]
[FORM 10−Q x For the quarterly period ended June 30, 2011 CHINA HGS REAL ESTATE, INC. Florida 33-0961490 (State or Other Jurisdiction of Incorporation) (I.R.S. Employer Identification Number) 6 Xinghan Road, 19th Floor, Hanzhong City Shaanxi Province, PRC 723000 +(86) 091 - 62622612 x o x o o Large accelerated filer o Accelerated filer o Non-accelerated filer x Smaller reporting] [Loan Agreement Party A: Xiaojun Zhu Party B: Shaanxi Guangsha Investment and Development Group Co., Ltd. Party B is to attend the auction of a land use right in Hantai district, Hanzhong City. As the working capital of Part B might be insufficient caused by the payment of the land use right bid bond deposit, Party B borrows RMB 32,000,000] [Loan Agreement Lender: Mr. Xiaojun Zhu Borrower: China HGS Real Estate Inc. . In accordance with negotiations, the Lender agrees to lend USD 1.81 million to the Borrower as a short-term loan for the purpose of paying a required contribution to the registered share capital of Shaanxi HGS Management and Consulting Co., Ltd., its wholly owned subsidiary. Both Lender and] [CERTIFICATION OF CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER THE SARBANES-OXLEY ACT OF 2002 I, Xiaojun Zhu, certify that: 1. I have reviewed this Form 10-Q of China HGS Real Estate, Inc.; 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] [CERTIFICATION OF CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER 2. The information contained in this Report fairly presents, in all material respects, the financial condition and results of operations of China HGS Real Estate, Inc. Xiaojun Zhu Chief Executive Officer Chief Financial Officer]
[China Shengda Packaging Group Inc. Announces Second Quarter 2011 Results HANGZHOU, China, Aug. 15, 2011 /PRNewswire-Asia-FirstCall/ -- China Shengda Packaging Group Inc. (NASDAQ: CPGI), a leading Chinese paper packaging manufacturer, today announced its financial results for the three months ended June 30, 2011. "Although our revenues decreased 2% compared to the same quarter last year, revenues increased 21.0% between the]
