DHRM [Dehaier Medical Systems] 8-K: (Original Filing)

[Dehaier Medical Announces Management Change Beijing, January XX, 2013- Dehaier Medical Systems Ltd. Mr. Li worked as senior auditor in KPMG Huazhen Beijing for two years with extensive experience in audit schemes and internal control as well as financial management. He is very familiar with US GAAP, China GAAP and the Sarbanes-Oxley Act. He joined in Dehaier in 2010 as] []

DHRM [Dehaier Medical Systems] 8-K: Dehaier Medical Announces Management Change Beijing, January XX,

[Dehaier Medical Announces Management Change Beijing, January XX, 2013- Dehaier Medical Systems Ltd. Mr. Li worked as senior auditor in KPMG Huazhen Beijing for two years with extensive experience in audit schemes and internal control as well as financial management. He is very familiar with US GAAP, China GAAP and the Sarbanes-Oxley Act. He joined in Dehaier in 2010 as] []

MCOX [Mecox Lane] CORRESP: (Original Filing)

[MECOX LANE LIMITED 22nd Floor, Gems Tower, Building 20 No. 487 Tianlin Road, Shanghai 200233 People’s Republic of China January 4, 2013 VIA EDGAR AND FACSIMILE Tia L. Jenkins , Senior Assistant Chief Accountant Office of Beverages, Apparel and Mining Steve Lo John Archfield Erin Wilson James Lopez , Legal Branch Chief Division of Corporation Finance 100 F Street, N.E.]

MCOX [Mecox Lane] CORRESP: MECOX LANE LIMITED 22nd Floor, Gems Tower, Building

[MECOX LANE LIMITED 22nd Floor, Gems Tower, Building 20 No. 487 Tianlin Road, Shanghai 200233 People’s Republic of China January 4, 2013 VIA EDGAR AND FACSIMILE Tia L. Jenkins , Senior Assistant Chief Accountant Office of Beverages, Apparel and Mining Steve Lo John Archfield Erin Wilson James Lopez , Legal Branch Chief Division of Corporation Finance 100 F Street, N.E.]

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