[FORM 8-K CURRENT REPORT Date of Report (Date of Earliest Event Reported): March 12, 2012 CHINA BAK BATTERY, INC. Nevada 001-32898 86-0442833 (State or other jurisdiction (Commission File No.) (IRS Employer of incorporation) Identification No.) BAK Industrial Park, No. 1 BAK Street Kuichong Town, Longgang District Shenzhen, 518119 Peoples Republic of China (86-755) 8977-0093 Not applicable (Former name or former]
[FORM 8-K CURRENT REPORT Date of Report (Date of Earliest Event Reported): March 12, 2012 CHINA BAK BATTERY, INC. Nevada 001-32898 86-0442833 (State or other jurisdiction (Commission File No.) (IRS Employer of incorporation) Identification No.) BAK Industrial Park, No. 1 BAK Street Kuichong Town, Longgang District Shenzhen, 518119 Peoples Republic of China (86-755) 8977-0093 Not applicable (Former name or former]
[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]
