CTRP [CTRIP COM INTERNATIONAL] CORRESP: (Original Filing)

[September 6, 2011 VIA EDGAR AND FACSIMILE Kathleen Collins, Accounting Branch Chief Re: Ctrip.com International, Ltd. (the “Company”) Dear Ms. Collins and Ms. Davis: Staff * * * Item 5. Operating and Financial Review and Prospects B. Liquidity and Capital Resources, page 42 1. We note that you provide little or no discussion of cash provided by operating activities. In]

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JFC [JPMORGAN CHINA REGION FUND,] N-CSRS: ITEM1. REPORTS TO STOCKHOLDERS. This report,luding the financial

[ITEM1. REPORTS TO STOCKHOLDERS. This report,luding the financial statements herein, is sent to the stockholders of the Fund for their information. It is not a prospectus, circular or representation intended for use in the purchase orle of shares of the Fund or of any securities mentioned in this report.] [CERTIFICATIONS I, Simon Crinage, President of the JF China Region Fund, certify that: 1. 2. Based on my knowledge, this report does notntain 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, not] [I, Simon Crinage, certify that: 1. 2. Simon Crinage Director,PresidentandPrincipalExecutiveOfficeroftheJFChinaRegionFund,Inc. September5, 2011 I, Michael J. James, certify that: 1. 2. Michael J. James TreasurerandPrincipalFinancialOfficeroftheJFChinaRegionFundInc. September5, 2011 dex99906cert.htm 3 EX-99.906CERT]

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CTRP [CTRIP COM INTERNATIONAL] CORRESP: September 6, 2011 VIA EDGAR AND FACSIMILE Kathleen

[September 6, 2011 VIA EDGAR AND FACSIMILE Kathleen Collins, Accounting Branch Chief Re: Ctrip.com International, Ltd. (the “Company”) Dear Ms. Collins and Ms. Davis: Staff * * * Item 5. Operating and Financial Review and Prospects B. Liquidity and Capital Resources, page 42 1. We note that you provide little or no discussion of cash provided by operating activities. In]

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CBAK [CHINA BAK BATTERY] 10-Q/A: (Original Filing)

[FORM 10 -Q/A Amendment No. 1 (Mark One) For the quarterly period ended: June 30, 2011 For the transition period from ______________to _________________ CHINA BAK BATTERY, INC. Nevada 88-0442833 (State or other jurisdiction of (I.R.S. Employer Identification No.) incorporation or organization) BAK Industrial Park No. 1 BAK Street Kuichong Town, Longgang District Shenzhen 518119 People’s Republic of China (86-755) 8977-0093]

CPHI [CHINA PHARMAS,] 10-Q/A: FORM 10-Q/A Amendment No.1 (Mark One) x June

[FORM 10-Q/A Amendment No.1 (Mark One) x June 30, 2011 For the quarterly period ended o For the transition period from ____________ to ____________ CHINA PHARMAS, Delaware 73-1564807 (State or other jurisdiction of (IRS Employerorporation or organization) Identification No.) Second Floor, No. 17, Jinpan Road Haikou, Hainan Province, China570216]

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CBAK [CHINA BAK BATTERY] 10-Q/A: FORM 10 -Q/A Amendment No. 1 (Mark One)

[FORM 10 -Q/A Amendment No. 1 (Mark One) For the quarterly period ended: June 30, 2011 For the transition period from ______________to _________________ CHINA BAK BATTERY, INC. Nevada 88-0442833 (State or other jurisdiction of (I.R.S. Employer Identification No.) incorporation or organization) BAK Industrial Park No. 1 BAK Street Kuichong Town, Longgang District Shenzhen 518119 People’s Republic of China (86-755) 8977-0093]

AMCF [Andatee China Marine Fuel Services] 8-K: (Original Filing)

[FORM 8-K CURRENT REPORT Date of Report (Date of earliest event reported): September 2, 2011 Andatee China Marine Fuel Services Corporation Delaware 001-34608 80-0445030 (State or Other Jurisdiction (Commission (I.R.S. Employer of Incorporation) Identification No.) No. 1 Bintao Garden, West Binhai Road, Xigang District Dalian People’s Republic of China 011 (86411) 8360 4683 N/A (Former name or former address, if]

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