CPHI [CHINA PHARMAS,] 10-Q: (Original Filing)

[FORM 10-Q (Mark One) x June 30, 2012 For the quarterly period ended o For the transition period from ____________ to ____________ CHINA PHARMA HOLDINGS, INC. Delaware 73-1564807 (State or other jurisdiction of (IRS Employer incorporation or organization) Identification No.) Second Floor, No. 17, Jinpan Road Haikou, Hainan Province, China 570216 +86- 898-6681-1730 (China) (Issuer's telephone number, including area code)] [CERTIFICATION OF OF THE SARBANES-OXLEY ACT OF 2002 I, Zhilin Li certify that: 1. I have reviewed this report on Form 10-Q of China Pharma Holdings, Inc.; 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] [CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER OF THE SARBANES-OXLEY ACT OF 2002 I, Zhilin Li, certify that: 1. I have reviewed this report on Form 10-Q of China Pharma Holdings, Inc.; 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,] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Dated: August 14, 2012 President and Chief Executive Officer EX-32.1 4 cphi10qex321063012.htm] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Dated: August 14, 2012 (principal financial officer and principal accounting officer) EX-32.2 5 cphi10qex322063012.htm]

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CPHI [CHINA PHARMAS,] 10-Q: FORM 10-Q (Mark One) x June 30, 2012

[FORM 10-Q (Mark One) x June 30, 2012 For the quarterly period ended o For the transition period from ____________ to ____________ CHINA PHARMA HOLDINGS, INC. Delaware 73-1564807 (State or other jurisdiction of (IRS Employer incorporation or organization) Identification No.) Second Floor, No. 17, Jinpan Road Haikou, Hainan Province, China 570216 +86- 898-6681-1730 (China) (Issuer's telephone number, including area code)] [CERTIFICATION OF OF THE SARBANES-OXLEY ACT OF 2002 I, Zhilin Li certify that: 1. I have reviewed this report on Form 10-Q of China Pharma Holdings, Inc.; 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] [CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER OF THE SARBANES-OXLEY ACT OF 2002 I, Zhilin Li, certify that: 1. I have reviewed this report on Form 10-Q of China Pharma Holdings, Inc.; 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,] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Dated: August 14, 2012 President and Chief Executive Officer EX-32.1 4 cphi10qex321063012.htm] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Dated: August 14, 2012 (principal financial officer and principal accounting officer) EX-32.2 5 cphi10qex322063012.htm]

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EGT [Entertainment Gaming Asia] 10-Q: (Original Filing)

[] [Section 302 Certification I, Clarence Chung, certify that: 1) I have reviewed this quarterly report on Form 10-Q of Entertainment Gaming Asia Inc.; 2) Based on my knowledge, this quarterly 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] [CERTIFICATION OF PRINCIPAL FINANCIAL AND ACCOUNTING OFFICER Section 302 Certification I, Andy Tsui, certify that: 1) I have reviewed this quarterly report on Form 10-Q of Entertainment Gaming Asia Inc.; 2) Based on my knowledge, this quarterly report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements] [1. 2. The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company. Dated: August 14, 2012 Clarence Chung President and Chief Executive Officer Dated: August 14, 2012 Andy Tsui Chief Accounting Officer This certification is made solely for the purposes of 18 U.S.C. Section 1350, subject to the]

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BIDU [Baidu] CORRESP: (Original Filing)

[AIDU NC B Baidu Campus No. 10 Shangdi 10th Street Haidian District, Beijing 100085 The People’s Republic of China August 14, 2012 VIA EDGAR Kathleen Collins, Accounting Branch Chief Laura Veator, Staff Accountant Gabriel Eckstein, Staff Attorney Matthew Crispino, Staff Attorney Division of Corporation Finance 100 F Street, N.E. Re: Baidu, Inc. (the “Company”) Form 20-F for Fiscal Year Ended]

EGT [Entertainment Gaming Asia] 10-Q:

[] [Section 302 Certification I, Clarence Chung, certify that: 1) I have reviewed this quarterly report on Form 10-Q of Entertainment Gaming Asia Inc.; 2) Based on my knowledge, this quarterly 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] [CERTIFICATION OF PRINCIPAL FINANCIAL AND ACCOUNTING OFFICER Section 302 Certification I, Andy Tsui, certify that: 1) I have reviewed this quarterly report on Form 10-Q of Entertainment Gaming Asia Inc.; 2) Based on my knowledge, this quarterly report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements] [1. 2. The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company. Dated: August 14, 2012 Clarence Chung President and Chief Executive Officer Dated: August 14, 2012 Andy Tsui Chief Accounting Officer This certification is made solely for the purposes of 18 U.S.C. Section 1350, subject to the]

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BIDU [Baidu] CORRESP: AIDU NC B Baidu Campus No. 10 Shangdi

[AIDU NC B Baidu Campus No. 10 Shangdi 10th Street Haidian District, Beijing 100085 The People’s Republic of China August 14, 2012 VIA EDGAR Kathleen Collins, Accounting Branch Chief Laura Veator, Staff Accountant Gabriel Eckstein, Staff Attorney Matthew Crispino, Staff Attorney Division of Corporation Finance 100 F Street, N.E. Re: Baidu, Inc. (the “Company”) Form 20-F for Fiscal Year Ended]

ALN [American Lorain] 10-Q: (Original Filing)

[FORM 10-Q (Mark One) For the quarterly period ended: June 30, 2012 Commission File No. 001-34449 AMERICAN LORAIN CORPORATION Nevada 87-0430320 (State or other jurisdiction of (I.R.S. Employer incorporation or organization) Identification No.) Beihuan Road Junan County Shandong, China 276600 (86) 539-7318818 Yes [X] No [__] Yes [X ] No [__] Large accelerated filer [__] Accelerated filer [__] Non-accelerated filer] [Section 302 of the Sarbanes-Oxley Act of 2002 I, Si Chen, certify that: 1. I have reviewed this Quarterly Report on Form 10-Q of American Lorain Corporation; 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] [I, David She, certify that: 1. I have reviewed this Quarterly Report on Form 10-Q of American Lorain Corporation; 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,] [of the Sarbanes-Oxley Act of 2002 (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Dated: August 14, 2012] [of the Sarbanes-Oxley Act of 2002 (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Dated: August 14, 2012]

AUO [AU OPTRONICS] CORRESP: (Original Filing)

[August 14, 2012 Via EDGAR Division of Corporation Finance 100 F Street, NE Attn: Mr. Martin James Senior Assistant Chief Accountant Re: AU Optronics Corp. Form 20-F for the Fiscal Year Ended December 31, 2011 Filed April 27, 2012 File No. 001-31335 Dear Mr. James: For your convenience, we have included herein each of the Staff’s comments in italics, and]

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