[Gulf Resources, Inc. 99 Wengchang Road, Chenming Industrial Park, Shouguang City, Shandong, China 262714 March 14, 2012 Terence O’Brien Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: Gulf Resources, Inc. Form 10-K for Fiscal Year Ended December 31, 2010 Filed March 16, 2011 Form 10-Q for Fiscal Quarter Ended September 30, 2011 Filed November 14, 2011]
[Deswell Announces $4 Million Stock Buyback Plan Deswell Industries, (Nasdaq: DSWL) MACAO--(BUSINESS WIRE)--March 14, 2012-- "The stock buyback plan affirms ournfidence in the long-term prospects for ourmpany, stated Franki Tse, chief executive officer. It is facilitated by our strongpital structure and liquidity and not only does it represent a good investment for ourmpany, but itso]
[Gulf Resources, Inc. 99 Wengchang Road, Chenming Industrial Park, Shouguang City, Shandong, China 262714 March 14, 2012 Terence O’Brien Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: Gulf Resources, Inc. Form 10-K for Fiscal Year Ended December 31, 2010 Filed March 16, 2011 Form 10-Q for Fiscal Quarter Ended September 30, 2011 Filed November 14, 2011]
