[Siliconware Precision Industries Co., Ltd. No. 123, Sec. 3, Da Fong Road Tantzu Taichung, Taiwan, ROC July 13, 2012 VIA EDGAR Mr. Martin James, Senior Assistant Chief Accountant Mr. Eric Atallah, Staff Accountant Ms. Kate Tillan, Assistant Chief Accountant Division of Corporation Finance 100 F Street, NE Re: Siliconware Precision Industries Co., Ltd Form 20-F for Fiscal Year Ended December]
[Registration No. 333-182247 ____________________________ AMENDMENT NO. 1 REGISTRATION STATEMENT UNDER CHINA INFORMATION TECHNOLOGY, INC. Not Applicable British Virgin Islands 7372 Not Applicable (State or Other Jurisdiction of Incorporation or (Primary Standard Industrial Classification Code (IRS Employer Identification Number) Organization) Number) 21st Floor, Everbright Bank Building Zhuzilin, Futian District Shenzhen, Guangdong 518040 Peoples Republic of China (+86) 755 -8370-8333 ____________________________ Corporation] [Our ref MAE/673333/11491288v3 China Information Technology, Inc. July 12, 2012 Dear Sirs China Information Technology, Inc. (the "Company") Registration Statement Commission US Securities Act Shares Merger Agreement We have acted as counsel as to British Virgin Islands law to the Company, a company incorporated in the British Virgin Islands, and have been requested to render this opinion in connection with] [July 13, 2012 st China Information Technology, Inc. Ladies and Gentlemen: Very truly yours,] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the use in this Amendment No. 1 to the Registration Statement on Form F-4 of our reports dated March 7, 2012 and March 5, 2010 related to the consolidated financial statements of China Information Technology, Inc. and subsidiaries for the years ended December 31, 2011 and 2009. Such reports appear] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the inclusion in the Prospectus constituting a part of this Registration Statement of our report dated March 8, 2011 (except for Note 4 to the consolidated financial statements which is as of March 7, 2012), relating to the consolidated financial statements of China Information Technology, Inc. for the fiscal] [CHINA INFORMATION TECHNOLOGY, INC. st July 13, 2012 By EDGAR Transmission Mark P. Shuman Re: China Information Technology, Inc. Registration Statement on Form F-4 Filed June 21, 2012 File No. 333-182247 Dear Mr. Shuman: Company Registration Statement We hereby submit the responses of China Information Technology, Inc. (the Amended Registration Statement For the convenience of the Staff, enclosed are]
[Registration No. 333-182247 ____________________________ AMENDMENT NO. 1 REGISTRATION STATEMENT UNDER CHINA INFORMATION TECHNOLOGY, INC. Not Applicable British Virgin Islands 7372 Not Applicable (State or Other Jurisdiction of Incorporation or (Primary Standard Industrial Classification Code (IRS Employer Identification Number) Organization) Number) 21st Floor, Everbright Bank Building Zhuzilin, Futian District Shenzhen, Guangdong 518040 Peoples Republic of China (+86) 755 -8370-8333 ____________________________ Corporation] [Our ref MAE/673333/11491288v3 China Information Technology, Inc. July 12, 2012 Dear Sirs China Information Technology, Inc. (the "Company") Registration Statement Commission US Securities Act Shares Merger Agreement We have acted as counsel as to British Virgin Islands law to the Company, a company incorporated in the British Virgin Islands, and have been requested to render this opinion in connection with] [July 13, 2012 st China Information Technology, Inc. Ladies and Gentlemen: Very truly yours,] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the use in this Amendment No. 1 to the Registration Statement on Form F-4 of our reports dated March 7, 2012 and March 5, 2010 related to the consolidated financial statements of China Information Technology, Inc. and subsidiaries for the years ended December 31, 2011 and 2009. Such reports appear] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the inclusion in the Prospectus constituting a part of this Registration Statement of our report dated March 8, 2011 (except for Note 4 to the consolidated financial statements which is as of March 7, 2012), relating to the consolidated financial statements of China Information Technology, Inc. for the fiscal] [CHINA INFORMATION TECHNOLOGY, INC. st July 13, 2012 By EDGAR Transmission Mark P. Shuman Re: China Information Technology, Inc. Registration Statement on Form F-4 Filed June 21, 2012 File No. 333-182247 Dear Mr. Shuman: Company Registration Statement We hereby submit the responses of China Information Technology, Inc. (the Amended Registration Statement For the convenience of the Staff, enclosed are]
[FORM 10-Q x For the quarterly period ended May 31, 2012 or o For the transition period from to SemiLEDs Corporation Delaware 20-2735523 (State or other jurisdiction of (I.R.S. Employer incorporation or organization) Identification Number) 3F, No. 11 Ke Jung Rd., Chu-Nan Site, Hsinchu Science Park, Chu-Nan 350, Miao-Li County, Taiwan, R.O.C. 350 (Zip Code) +886-37-586788 x No o x] [1 CERTIFICATION OF CHIEF EXECUTIVE OFFICER OF THE SARBANES-OXLEY ACT OF 2002 I, Trung Tri Doan, certify that: 1. 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made,] [CERTIFICATION OF CHIEF FINANCIAL OFFICER OF THE SARBANES-OXLEY ACT OF 2002 I, David Young, certify that: 1. 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading] [CERTIFICATION SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (1) (2) Dated: July 13, 2012 EX-32.1 4 a12-14313_1ex32d1.htm EX-32.1] [CERTIFICATION SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (1) (2) Dated: July 13, 2012 EX-32.2 5 a12-14313_1ex32d2.htm EX-32.2]
[Country Style Cooking Restaurant Chain to Hold 2012 Annual General Meeting on CHONGQING, China, July 12, 2012 No proposal will be submitted for shareholder approval at the annual general meeting. Instead, the annual general meeting will serve as an open forum for shareholders and beneficial owners of the Company’s ADSs to discuss Company affairs with management. http://ir.csc100.com http://www.sec.gov The notice] []
[FORM 10-Q x For the quarterly period ended May 31, 2012 or o For the transition period from to SemiLEDs Corporation Delaware 20-2735523 (State or other jurisdiction of (I.R.S. Employer incorporation or organization) Identification Number) 3F, No. 11 Ke Jung Rd., Chu-Nan Site, Hsinchu Science Park, Chu-Nan 350, Miao-Li County, Taiwan, R.O.C. 350 (Zip Code) +886-37-586788 x No o x] [1 CERTIFICATION OF CHIEF EXECUTIVE OFFICER OF THE SARBANES-OXLEY ACT OF 2002 I, Trung Tri Doan, certify that: 1. 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made,] [CERTIFICATION OF CHIEF FINANCIAL OFFICER OF THE SARBANES-OXLEY ACT OF 2002 I, David Young, certify that: 1. 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading] [CERTIFICATION SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (1) (2) Dated: July 13, 2012 EX-32.1 4 a12-14313_1ex32d1.htm EX-32.1] [CERTIFICATION SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (1) (2) Dated: July 13, 2012 EX-32.2 5 a12-14313_1ex32d2.htm EX-32.2]
[Country Style Cooking Restaurant Chain to Hold 2012 Annual General Meeting on CHONGQING, China, July 12, 2012 No proposal will be submitted for shareholder approval at the annual general meeting. Instead, the annual general meeting will serve as an open forum for shareholders and beneficial owners of the Company’s ADSs to discuss Company affairs with management. http://ir.csc100.com http://www.sec.gov The notice] []
