[235 Chengnan Road, Wuxi High&New November 3, 2011 VIA EDGAR Cecilia Blye, Chief Office of Global Security Risk Division of Corporation Finance 100 F Street, N.E. Re: WSP Holdings Limited Form 20-F for the Fiscal Year Ended December 31, 2010 Initially filed on September 14, 2011 (File No. 1-33840 This letter sets forth our responses to the comments contained in]
[O2Micro Reports Third Quarter Financial Results GEORGE TOWN, Grandyman, Nov. 2, 2011 (GLOBE NEWSWIRE) -- O2Micro Financial Highlights for the Third Quarter ending September 30, 2011 O2Micro International Limited reported revenue of $32.0 million for the third quarter of 2011. Revenue was down 1% from the prior Q2 period. The gross margin was 55.5% in]
[235 Chengnan Road, Wuxi High&New November 3, 2011 VIA EDGAR Cecilia Blye, Chief Office of Global Security Risk Division of Corporation Finance 100 F Street, N.E. Re: WSP Holdings Limited Form 20-F for the Fiscal Year Ended December 31, 2010 Initially filed on September 14, 2011 (File No. 1-33840 This letter sets forth our responses to the comments contained in]
[Item 1 Information Contained in this Form 6-K Report SEASPAN CORPORATION Sai W. Chu Chief Financial Officer REPORT ON FORM 6-K FOR THE QUARTER ENDED SEPTEMBER 30, 2011 INDEX PART I FINANCIAL INFORMATION 1 Item 1 Interim Consolidated Financial Statements (Unaudited) 1 Item 2 Managements Discussion and Analysis of Financial Condition and Results of Operations 25]
[Item 1 Information Contained in this Form 6-K Report SEASPAN CORPORATION Sai W. Chu Chief Financial Officer REPORT ON FORM 6-K FOR THE QUARTER ENDED SEPTEMBER 30, 2011 INDEX PART I FINANCIAL INFORMATION 1 Item 1 Interim Consolidated Financial Statements (Unaudited) 1 Item 2 Managements Discussion and Analysis of Financial Condition and Results of Operations 25]
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[China Ceramics Co., Ltd. c/o Jinjiang Hengda Ceramics Co., Ltd. Junbing Industrial Zone Anhai, Jinjiang City Fujian Province, PRC November 3, 2011 Rufus Decker Accounting Branch Chief Division of Corporate Finance Re: China Ceramics Co., Ltd. Form 20-F for the Year ended December 31, 2010 Filed April 4, 2011 File No. 1-34944 · the Company is responsible for the adequacy]
[China Ceramics Co., Ltd. c/o Jinjiang Hengda Ceramics Co., Ltd. Junbing Industrial Zone Anhai, Jinjiang City Fujian Province, PRC November 3, 2011 Rufus Decker Accounting Branch Chief Division of Corporate Finance Re: China Ceramics Co., Ltd. Form 20-F for the Year ended December 31, 2010 Filed April 4, 2011 File No. 1-34944 · the Company is responsible for the adequacy]
[Giovanni Caruso Partner 345 Park Avenue New York, NY 10154 Direct Main Fax gcaruso@loeb.com November 3, 2011 Rufus Decker Accounting Branch Chief Division of Corporate Finance Re: China Ceramics Co., Ltd. Form 20-F for the Year ended December 31, 2010 Filed April 4, 2011 File No. 1-34944 Dear Mr. Decker: Company Response Letter Staff Letter Annual Report On behalf of]
