HTHT [China Lodging,] UPLOAD: (Original Filing)
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[[Letterhead of Perfect World Co., Ltd.] December 20, 2011 VIA EDGAR AND FACSIMILE Stephen Krikorian, Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: Perfect World Co., Ltd. (the Company) Form 20-F for Fiscal Year Ended December 31, 2010 (2010 20-F) Filed May 9, 2011 File No. 001-33587 Dear Mr. Krikorian: If you have any additional questions]
[[Letterhead of Perfect World Co., Ltd.] December 20, 2011 VIA EDGAR AND FACSIMILE Stephen Krikorian, Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: Perfect World Co., Ltd. (the Company) Form 20-F for Fiscal Year Ended December 31, 2010 (2010 20-F) Filed May 9, 2011 File No. 001-33587 Dear Mr. Krikorian: If you have any additional questions]
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[PRE-EFFECTIVE AMENDMENT NO. 1 TO FORM S-3 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 DEHAIER MEDICAL SYSTEMS LIMITED British Virgin Islands Not Applicable (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification No.) Room 908, East Plaza No. 15 West 4th Ring North Road Haidian District, Beijing, 100195 +86 (10) 5166-0080 (Address, including zip code, and telephone] [Kaufman & Canoles, P.C. Two James Center 1021 East Cary Street, Suite 1400 Richmond, VA 23219 Mailing Address Post Office Box 27828 Richmond, VA 23261 T (804) 771.5700 F (804) 771.5777 kaufCAN.com December 20, 2011 Dehaier Medical Systems Limited 1223 Epoch Center No.31 Zi Zhu Yuan Road Haidian District Beijing 100089 People’s Republic of China Re: Dehaier Medical Systems Limited] [To the Members of the Audit Committee Dehaier Medical Systems Limited and Affiliate We consent to the incorporation by reference in the Registration Statement (Pre-Effective Amendment No. 1 to Form S-3) of Dehaier Medical Systems Limited and Affiliate of our report dated March 7, 2011 with respect to the consolidated financial statements of Dehaier Medical Systems Limited and Affiliate included]
[PRE-EFFECTIVE AMENDMENT NO. 1 TO FORM S-3 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 DEHAIER MEDICAL SYSTEMS LIMITED British Virgin Islands Not Applicable (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification No.) Room 908, East Plaza No. 15 West 4th Ring North Road Haidian District, Beijing, 100195 +86 (10) 5166-0080 (Address, including zip code, and telephone] [Kaufman & Canoles, P.C. Two James Center 1021 East Cary Street, Suite 1400 Richmond, VA 23219 Mailing Address Post Office Box 27828 Richmond, VA 23261 T (804) 771.5700 F (804) 771.5777 kaufCAN.com December 20, 2011 Dehaier Medical Systems Limited 1223 Epoch Center No.31 Zi Zhu Yuan Road Haidian District Beijing 100089 People’s Republic of China Re: Dehaier Medical Systems Limited] [To the Members of the Audit Committee Dehaier Medical Systems Limited and Affiliate We consent to the incorporation by reference in the Registration Statement (Pre-Effective Amendment No. 1 to Form S-3) of Dehaier Medical Systems Limited and Affiliate of our report dated March 7, 2011 with respect to the consolidated financial statements of Dehaier Medical Systems Limited and Affiliate included]