JFC [JPMORGAN CHINA REGION FUND,] CORRESP: (Original Filing)

[[DECHERT, LLP LETTERHEAD] April 5, 2012 VIA EDGAR Mr. Edward Bartz Division of Investment Management Office of Filings and Information Services Branch of Registrations and Examinations Mail Stop 0-25 100 F Street, NE Re: JF China Region Fund, Inc. (the “Fund”) Preliminary Proxy Statement on Schedule 14A Dear Mr. Bartz: This letter responds to comments you provided via telephone on]

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JFC [JPMORGAN CHINA REGION FUND,] CORRESP: [DECHERT, LLP LETTERHEAD] April 5, 2012 VIA EDGAR

[[DECHERT, LLP LETTERHEAD] April 5, 2012 VIA EDGAR Mr. Edward Bartz Division of Investment Management Office of Filings and Information Services Branch of Registrations and Examinations Mail Stop 0-25 100 F Street, NE Re: JF China Region Fund, Inc. (the “Fund”) Preliminary Proxy Statement on Schedule 14A Dear Mr. Bartz: This letter responds to comments you provided via telephone on]

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JFC [JPMORGAN CHINA REGION FUND,] CORRESP: (Original Filing)

[[DECHERT, LETTERHEAD] April 5, 2012 VIA EDGAR Mr. Edward Bartz Division of Investment Management Office of Filings and Information Services Branch of Registrations and Examinations Mail Stop 0-25 100 F Street, NE Re: JF China Region Fund, (the Fund) Preliminary Proxy Statement onhedule 14A Dear Mr. Bartz: This letter responds tomments you provided via telephone]

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JFC [JPMORGAN CHINA REGION FUND,] CORRESP: [DECHERT, LETTERHEAD] April 5, 2012 VIA EDGAR Mr.

[[DECHERT, LETTERHEAD] April 5, 2012 VIA EDGAR Mr. Edward Bartz Division of Investment Management Office of Filings and Information Services Branch of Registrations and Examinations Mail Stop 0-25 100 F Street, NE Re: JF China Region Fund, (the Fund) Preliminary Proxy Statement onhedule 14A Dear Mr. Bartz: This letter responds tomments you provided via telephone]

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GSI [GENERAL STEEL] 8-K: (Original Filing)

[£ £ £ £ Item 3.01. Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing. In accordance with NYSE procedures, the Company has six months from the receipt of the notice on March 30, 2012 to cure this deficiency. The Company can regain compliance at any time during the six-month cure period if]

GSI [GENERAL STEEL] 8-K: £ £ £ £ Item 3.01. Notice of

[£ £ £ £ Item 3.01. Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing. In accordance with NYSE procedures, the Company has six months from the receipt of the notice on March 30, 2012 to cure this deficiency. The Company can regain compliance at any time during the six-month cure period if]

GSI [GENERAL STEEL] CORRESP: (Original Filing)

[April 5, 2012 Via E-mail EDGAR 100 F Street, N.E. Re: General Steel Holdings, Inc. Form 10-K for the Fiscal Year Ended December 31, 2010 Filed March 16, 2011 Form 10-Q for the Fiscal Quarter Ended March 31, 2011 Filed May 10, 2011 File No. 1-33717 Ladies and Gentlemen: This letter from General Steel Holdings, Inc. (hereinafter “we” or the]

GSI [GENERAL STEEL] CORRESP: April 5, 2012 Via E-mail EDGAR 100 F

[April 5, 2012 Via E-mail EDGAR 100 F Street, N.E. Re: General Steel Holdings, Inc. Form 10-K for the Fiscal Year Ended December 31, 2010 Filed March 16, 2011 Form 10-Q for the Fiscal Quarter Ended March 31, 2011 Filed May 10, 2011 File No. 1-33717 Ladies and Gentlemen: This letter from General Steel Holdings, Inc. (hereinafter “we” or the]

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