CBAK [CHINA BAK BATTERY] 8-K: (Original Filing)

[] [PRESS RELEASE China BAK Announces One-For-Five Reverse Stock Split Shenzhen, China – October 26, 2012 The Company is implementing the reverse stock split to regain compliance with NASDAQ continued listing standards. Following the reverse stock split the Company will have approximately 12.8 million shares of Common Stock issued and outstanding. In addition, the number of total authorized shares of Common]

CHA [CHINA TELECOM] CORRESP: (Original Filing)

[October 26, 2012 Mr. Larry Spirgel, Assistant Director, Mail Stop 3720, Division of Corporation Finance, 100 F Street, N.E., Re: China Telecom Corporation Limited Annual Report on Form 20-F for the Fiscal Year ended December 31, 2011 (File No. 001-31517) Dear Mr. Spirgel: For your convenience, the Company has included the Staff comments in this response letter in italicized form]

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