SKBI [SKYSTAR BIO-PHARMACEUTICAL CO] 10-Q/A: (Original Filing)
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CMGE [China Mobile Games & Entertainment] CORRESP: (Original Filing)
[Partners (admitted in Hong Kong) 26th Floor, Gloucester Tower Justin M. Dolling(4) The Landmark David Patrick Eich(1),(3),(4) 15 Queens Road Central Douglas S. Murning(4) Hong Kong Nicholas A. Norris(4) John A. Otoshi(2) Telephone: +852 3761 3300 Jesse D. Sheley(1) Facsimile: +852 3761 3301 Dominic W.L. Tsun(2),(4) Li Chien Wong www.kirkland.com]
VIMC [Vimicro International] 6-K: VIMICRO INTERNATIONAL CORPORATION John Zhonghan Deng Chairman and
[VIMICRO INTERNATIONAL CORPORATION John Zhonghan Deng Chairman and Chief Executive Officer Description Press Release]
CMGE [China Mobile Games & Entertainment] CORRESP: Partners (admitted in Hong Kong) 26th Floor, Gloucester
[Partners (admitted in Hong Kong) 26th Floor, Gloucester Tower Justin M. Dolling(4) The Landmark David Patrick Eich(1),(3),(4) 15 Queens Road Central Douglas S. Murning(4) Hong Kong Nicholas A. Norris(4) John A. Otoshi(2) Telephone: +852 3761 3300 Jesse D. Sheley(1) Facsimile: +852 3761 3301 Dominic W.L. Tsun(2),(4) Li Chien Wong www.kirkland.com]
CMGE [China Mobile Games & Entertainment] CORRESP: (Original Filing)
[China Mobile Games and Entertainment Group Limited September 1 3, 2012 VIA EDGAR & BY FAX Barbara C. Jacobs, Assistant Director Re: China Mobile Games and Entertainment Group Limited Registration Statement on Form F-1 (Registration No.: 333-183423) Dear Ms. Jacobs, Mr. Shuman and Mr. Crispino: We hereby respectfully withdraw that acceleration request. Very truly yours, China Mobile Games and Entertainment]
KNDI [Kandi Technologies] S-3/A: (Original Filing)
[Registration No. 333-182319 AMENDMENT NO. 2 to FORM S-3/A REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Kandi Technologies, Corp. Delaware 90-0363723 (State or Other Jurisdiction of Incorporation or Organization) (I.R.S. Employer Identification Number) Jinhua City Industrial Zone Jinhua, Zhejiang Province Peoples Republic of China Post Code 321016 (86 - 579) 82239856 Hu Xiaoming, Chief Executive Officer Kandi Technologies, Corp.] [Albany New York Atlanta Philadelphia Brussels Sacramento Denver San Diego Los Angeles San Francisco THOMAS WARDELL EMAIL ADDRESS (404) 527-4990 twardell@mckennalong.com September 13, 2012 Board of Directors Re: Amendment No.2 to Resale Registration Statement on Form S-3/A Gentlemen: Company Registration Statement Commission Securities Act Common Stock Selling Stockholders We have acted as counsel to Kandi Technologies, Corp., a Delaware corporation]
KNDI [Kandi Technologies] S-3/A: Registration No. 333-182319 AMENDMENT NO. 2 to FORM
[Registration No. 333-182319 AMENDMENT NO. 2 to FORM S-3/A REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Kandi Technologies, Corp. Delaware 90-0363723 (State or Other Jurisdiction of Incorporation or Organization) (I.R.S. Employer Identification Number) Jinhua City Industrial Zone Jinhua, Zhejiang Province Peoples Republic of China Post Code 321016 (86 - 579) 82239856 Hu Xiaoming, Chief Executive Officer Kandi Technologies, Corp.] [Albany New York Atlanta Philadelphia Brussels Sacramento Denver San Diego Los Angeles San Francisco THOMAS WARDELL EMAIL ADDRESS (404) 527-4990 twardell@mckennalong.com September 13, 2012 Board of Directors Re: Amendment No.2 to Resale Registration Statement on Form S-3/A Gentlemen: Company Registration Statement Commission Securities Act Common Stock Selling Stockholders We have acted as counsel to Kandi Technologies, Corp., a Delaware corporation]
CGA [China Green Agriculture] 10-K: (Original Filing)
[TABLE OF CONTENTS TO ANNUAL REPORT ON FORM 10-K FOR FISCAL YEAR ENDED JUNE 30, 2012 PAGE PART I Item 1. Business 3 Item 1A. Risk Factors 28 Item 1B. Unresolved Staff Comments 44 Item 2. Properties 44 Item 3. Legal Proceedings 46 Item 4. Mine Safety Disclosures 46 PART II Item 5. 47] [CHINA GREEN AGRICULTURE, INC. October 25, 2011 Via Email shiyiru@hotmail.com Dear Ms. Shi: Our company compensates our non-employee directors for all services they perform as a director of our company, including attendance at Board of Directors meetings and service as members of committees of the Board of Directors to which they are appointed. The details of such compensation are: 1.] [SUBSIDIAIRES OF CHINA GREEN AGRICULTURE, INC. Name Place of Incorporation Green Agriculture Holding Corporation New Jersey Shaanxi TechTeam Jinong Humic Acid Product Co., Ltd. People's Republic of China Xi’an Jintai Agriculture Technology Development Company People's Republic of China Xi’an Hu County Yuxing Agriculture Technology Development Co., Ltd. People’s Republic of China Beijing Gufeng Chemical Products Co., Ltd. People's Republic of] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in the Registration Statement (No. 333-168297) on Form S-3/A and in the Registration Statement (No. 333-163958) on Form S-8 of China Green Agriculture, Inc. of our report dated September 13, 2012 relating to our audit of the consolidated financial statements, which appears in this Annual Report] [CERTIFICATION I, Tao Li, certify that: 1. I have reviewed this report on Form 10-K of China Green Agriculture, 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 the circumstances under which such statements were] [CERTIFICATION I, Ken Ren, certify that: 1. I have reviewed this report on Form 10-K of China Green Agriculture, 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 the circumstances under which such statements were] [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: September 13, 2012 Tao Li President and Chief Executive Officer Ken Ren Chief Financial Officer (principal financial officer and principle accounting officer)]
CGA [China Green Agriculture] 10-K: TABLE OF CONTENTS TO ANNUAL REPORT ON FORM
[TABLE OF CONTENTS TO ANNUAL REPORT ON FORM 10-K FOR FISCAL YEAR ENDED JUNE 30, 2012 PAGE PART I Item 1. Business 3 Item 1A. Risk Factors 28 Item 1B. Unresolved Staff Comments 44 Item 2. Properties 44 Item 3. Legal Proceedings 46 Item 4. Mine Safety Disclosures 46 PART II Item 5. 47] [CHINA GREEN AGRICULTURE, INC. October 25, 2011 Via Email shiyiru@hotmail.com Dear Ms. Shi: Our company compensates our non-employee directors for all services they perform as a director of our company, including attendance at Board of Directors meetings and service as members of committees of the Board of Directors to which they are appointed. The details of such compensation are: 1.] [SUBSIDIAIRES OF CHINA GREEN AGRICULTURE, INC. Name Place of Incorporation Green Agriculture Holding Corporation New Jersey Shaanxi TechTeam Jinong Humic Acid Product Co., Ltd. People's Republic of China Xi’an Jintai Agriculture Technology Development Company People's Republic of China Xi’an Hu County Yuxing Agriculture Technology Development Co., Ltd. People’s Republic of China Beijing Gufeng Chemical Products Co., Ltd. People's Republic of] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in the Registration Statement (No. 333-168297) on Form S-3/A and in the Registration Statement (No. 333-163958) on Form S-8 of China Green Agriculture, Inc. of our report dated September 13, 2012 relating to our audit of the consolidated financial statements, which appears in this Annual Report] [CERTIFICATION I, Tao Li, certify that: 1. I have reviewed this report on Form 10-K of China Green Agriculture, 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 the circumstances under which such statements were] [CERTIFICATION I, Ken Ren, certify that: 1. I have reviewed this report on Form 10-K of China Green Agriculture, 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 the circumstances under which such statements were] [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: September 13, 2012 Tao Li President and Chief Executive Officer Ken Ren Chief Financial Officer (principal financial officer and principle accounting officer)]
