[December 27, 2011 VIA EMAIL AND ELECTRONIC TRANSMISSION Mr. Jim B. Rosenberg Senior Assistant Chief Accountant Division of Corporation Finance Re: WuXi PharmaTech (Cayman) Inc. Form 20-F filed on April 27, 2011 (File No. 001-33623) Dear Mr. Rosenberg, Item 5. Operating and Financial Review and Prospects Results of Operations, page 48 1. The Company respectfully advises the Staff that]
[December 27, 2011 VIA EMAIL AND ELECTRONIC TRANSMISSION Mr. Jim B. Rosenberg Senior Assistant Chief Accountant Division of Corporation Finance Re: WuXi PharmaTech (Cayman) Inc. Form 20-F filed on April 27, 2011 (File No. 001-33623) Dear Mr. Rosenberg, Item 5. Operating and Financial Review and Prospects Results of Operations, page 48 1. The Company respectfully advises the Staff that]
[Consent of Independent Registered Public Accounting Firm To the Board of Directors of Biostar Pharmaceuticals, Inc. We hereby consent to your incorporation of our audit report dated December 23, 2011 relating to the audited financial statements of Shaanxi Weinan Aoxing Pharmaceuticals, LLC as of and for the year ended December 31, 2010 in Form 8-K/A of Biostar Pharmaceuticals, Inc. Certified] [Shaanxi Weinan Aoxing Pharmaceuticals, LLC (formerly Shaanxi Weinan Huaren Pharmaceuticals, Ltd.) Index to Financial Statements Year ended December 31, 2010 Page F-1 Balance Sheet F-2 Statement of Operations F-3 Statement of Stockholders’ Equity F-4 Statement of Cash Flows F-5 Notes to Financial Statements F-6 to F-16 To the Board of Directors Shaanxi Weinan Aoxing Pharmaceuticals, LLC (formerly Shaanxi Weinan Huaren] [UNAUDITED PRO FORMA CONDENSED COMBINED FINANCIAL STATEMENTS On October 11, 2011, Biostar Pharmaceuticals, Inc. (NASDAQ GM: BSPM) (“Biostar” or the “Company”), through its wholly owned variable interest entity, Shaanxi Aoxing Pharmaceutical Co., Ltd., acquired 100% equity interest (the “Acquisition”) of Shaanxi Weinan Aoxing Pharmaceutical, LLC (formerly Shaanxi Weinan Huaren Pharmaceutical, Ltd.) (“Shaanxi Weinan”) at a cash purchase consideration of RMB61]
[Consent of Independent Registered Public Accounting Firm To the Board of Directors of Biostar Pharmaceuticals, Inc. We hereby consent to your incorporation of our audit report dated December 23, 2011 relating to the audited financial statements of Shaanxi Weinan Aoxing Pharmaceuticals, LLC as of and for the year ended December 31, 2010 in Form 8-K/A of Biostar Pharmaceuticals, Inc. Certified] [Shaanxi Weinan Aoxing Pharmaceuticals, LLC (formerly Shaanxi Weinan Huaren Pharmaceuticals, Ltd.) Index to Financial Statements Year ended December 31, 2010 Page F-1 Balance Sheet F-2 Statement of Operations F-3 Statement of Stockholders’ Equity F-4 Statement of Cash Flows F-5 Notes to Financial Statements F-6 to F-16 To the Board of Directors Shaanxi Weinan Aoxing Pharmaceuticals, LLC (formerly Shaanxi Weinan Huaren] [UNAUDITED PRO FORMA CONDENSED COMBINED FINANCIAL STATEMENTS On October 11, 2011, Biostar Pharmaceuticals, Inc. (NASDAQ GM: BSPM) (“Biostar” or the “Company”), through its wholly owned variable interest entity, Shaanxi Aoxing Pharmaceutical Co., Ltd., acquired 100% equity interest (the “Acquisition”) of Shaanxi Weinan Aoxing Pharmaceutical, LLC (formerly Shaanxi Weinan Huaren Pharmaceutical, Ltd.) (“Shaanxi Weinan”) at a cash purchase consideration of RMB61]
[Consent of Independent Registered Public Accounting Firm To the Board of Directors of Biostar Pharmaceuticals, We herebynsent to yourorporation of our audit reportted December 23, 2011 relating to the audited financial statements of Shaanxi Weinan Aoxing Pharmaceuticals, of and for the year ended December 31, 2010 in Form 8-K/A of Biostar Pharmaceuticals,] [Shaanxi Weinan Aoxing Pharmaceuticals, (formerly Shaanxi Weinan Huaren Pharmaceuticals,) Index to Financial Statements Year ended December 31, 2010 Page F-1 Balance Sheet F-2 Statement of Operations F-3 Statement of Stockholders Equity F-4 Statement ofsh Flows F-5 Notes to Financial Statements F-6 to F-16 To the Board of Directors] [UNAUDITED PRO FORMANDENSEDMBINED FINANCIAL STATEMENTS On October 11, 2011, Biostar Pharmaceuticals, (NASDAQ GM: BSPM) (Biostar or thempany), through its wholly owned variable interest entity, Shaanxi Aoxing Pharmaceutical acquired 100% equity interest (the Acquisition) of Shaanxi Weinan Aoxing Pharmaceutical, (formerly Shaanxi Weinan Huaren Pharmaceutical,) (Shaanxi Weinan) at ash purchasensideration of RMB61 million (approximately $9.5 million).]
[Consent of Independent Registered Public Accounting Firm To the Board of Directors of Biostar Pharmaceuticals, We herebynsent to yourorporation of our audit reportted December 23, 2011 relating to the audited financial statements of Shaanxi Weinan Aoxing Pharmaceuticals, of and for the year ended December 31, 2010 in Form 8-K/A of Biostar Pharmaceuticals,] [Shaanxi Weinan Aoxing Pharmaceuticals, (formerly Shaanxi Weinan Huaren Pharmaceuticals,) Index to Financial Statements Year ended December 31, 2010 Page F-1 Balance Sheet F-2 Statement of Operations F-3 Statement of Stockholders Equity F-4 Statement ofsh Flows F-5 Notes to Financial Statements F-6 to F-16 To the Board of Directors] [UNAUDITED PRO FORMANDENSEDMBINED FINANCIAL STATEMENTS On October 11, 2011, Biostar Pharmaceuticals, (NASDAQ GM: BSPM) (Biostar or thempany), through its wholly owned variable interest entity, Shaanxi Aoxing Pharmaceutical acquired 100% equity interest (the Acquisition) of Shaanxi Weinan Aoxing Pharmaceutical, (formerly Shaanxi Weinan Huaren Pharmaceutical,) (Shaanxi Weinan) at ash purchasensideration of RMB61 million (approximately $9.5 million).]
[WuXi PharmaTech (Cayman) Inc. 288 Fute Zhong Road Waigaoqiao Free Trade Zone Shanghai 200131 Peoples Republic of China December 12, 2011 VIA EMAIL AND ELECTRONIC TRANSMISSION Division of Corporate Finance Attention: Jim B. Rosenberg, Senior Assistant Chief Accountant Re: WuXi PharmaTech (Cayman) Inc. Form 20-F filed on April 27, 2011 (File No. 001-33623) Dear Mr. Rosenberg: Comment Letter This]
[/CORRECTION/-Sinovac Biotech Ltd. , 56.1 , 55.6% , In the news release, " 62.6% 75.2% , 60.3% 72.9% And the second sentence of the third paragraph from the section titled “Financial Review for the Nine Months Period Ended September 30, 2011” should read as “After deducting depreciation of land use rights, amortization of licenses, permits, the gross margin was 58.6%] [SINOVAC BIOTECH LTD. No. 39 Shangdi Xi Road Haidian District Beijing 100085, People’s Republic of China x o Form 20-F SINOVAC BIOTECH LTD.]
