[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No. 6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China June 8, 2012 VIA EDGAR Larry Spirgel, Assistant Director Kate Beukenkamp, Attorney-Advisor Paul Fischer, Attorney-Advisor Ivette Leon, Assistant Chief Accountant Christine B. Adams, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: New Oriental Education & Technology]
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No. 6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China June 8, 2012 VIA EDGAR Larry Spirgel, Assistant Director Kate Beukenkamp, Attorney-Advisor Paul Fischer, Attorney-Advisor Ivette Leon, Assistant Chief Accountant Christine B. Adams, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: New Oriental Education & Technology]
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No.6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China June8, 2012 VIA EDGAR Larryirgel,sistant Director Kate Beukenkamp, Attorney-Advisor Paul Fischer, Attorney-Advisor Ivette Leon,sistant Chief Accountant Christine B.ams, Staff Accountant Division ofrporation Finance 100 F Street, N.E.]
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No.6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China June8, 2012 VIA EDGAR Larryirgel,sistant Director Kate Beukenkamp, Attorney-Advisor Paul Fischer, Attorney-Advisor Ivette Leon,sistant Chief Accountant Christine B.ams, Staff Accountant Division ofrporation Finance 100 F Street, N.E.]
[General Steel to Restate Certain Items in Accounting Treatment Related to Collaboration with Shaanxi Iron and Steel Group, Co. Ltd. Company to Restate 2009 and 2010 Financial Results; No Material Impact on Sales Revenue; No Impact on Cash Balances Company Expects to File All Outstanding Financial Statements with the SEC and Regain Compliance with NYSE Listing Requirements BEIJING – June] []
[for a reporting person's initial filing on this form with respect to the subject class of securities, and for any subsequent amendment containing information which would alter the disclosures provided in a prior cover page. The information required in the remainder of this cover page shall not be deemed to be "filed" for the purpose ("Act") or otherwise subject to]
[Taiwan Semiconductor Manufacturing Company Ltd. By Lora Ho]
[Taiwan Semiconductor Manufacturing Company Ltd. By Lora Ho]
[Gulf Resources, Inc. 99 Wengchang Road, Chenming Industrial Park, Shouguang City, Shandong, China 262714 June 8, 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, 2011 Filed March 15, 2012 Form 10-Q for Fiscal Quarter Ended March 31, 2012 Filed May 7, 2012]
[Gulf Resources, Inc. 99 Wengchang Road, Chenming Industrial Park, Shouguang City, Shandong, China 262714 June 8, 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, 2011 Filed March 15, 2012 Form 10-Q for Fiscal Quarter Ended March 31, 2012 Filed May 7, 2012]
