[Ossen Innovation Co., Ltd. 518 Shangcheng Road, Floor 17, Shanghai, 200120, Peoples Republic of China Tel: +86 (21) 6888-8886 November 1, 2010 VIA FEDERAL EXPRESS Ms. Pamela A. Long Assistant Director Division of Corporation Finance 100 F Street, N.E. Re: Ossen Innovation Co., Ltd. Pre-effective Amendment 1 to Registration Statement on Form F-1 Filed September 29, 2010 File No. 333-168496]
[Amendment No. 2 to FORM F-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 OSSEN INNOVATION CO., LTD. British Virgin Islands 3312 Not Applicable (State or other jurisdiction of incorporation or organization) (Primary standard industrial classification code number) (I.R.S. Employer Identification Number) 518 Shangcheng Road, Floor 17, Shanghai, 200120, People’s Republic of China +86 (21) 6888-8886 CT Corporation System 111] [Withers BVI ____________, 2010 Ossen Innovation Co. Ltd Floor 17, 518 Shangcheng Road Shanghai 200120 People's Republic of China Dear Sirs Ossen Innovation Co. Ltd Company Registration Statement IPO Ordinary Shares We have acted as counsel as to British Virgin Islands law to Ossen Innovation Co. Ltd (the ' 1. Documents Reviewed For the purpose of this opinion, we have] [KRAMER LEVIN NAFTALIS & FRANKEL _____________, 2010 Ossen Innovation Co. Ltd. 518 Shangehung Road Floor 17 Shanghai 200120 Peoples Republic of China Ladies and Gentlemen: “Taxation – U.S. Federal Income Taxation” 1177 Avenue of the Americas New York NY 10036-2714 Phone 212.715.9100 Fax 212.715.8000 www.kramerlevin.com also at 47 Avenue Hoche 75008 Paris France Taxation – U.S. Federal Income Taxation” We] [EMPLOYMENT AGREEMENT THIS EMPLOYMENT AGREEMENT (the “Agreement”) is effective this 26th day of _October__ 2010 (the “Effective Date”), between Ossen Innovation Co. Ltd., a British Virgin Islands company with its principal place of business located at 518 Shangcheng Road, Floor 17, Shanghai, 200120, People’s Republic of China (the “Company”), and Yilun Jin,(the “Executive”). WHEREAS, the Company desires to employ the] [Purchase Contract with Jiangyin Runde Logistics Co., Ltd. Jan. 5, 2010 Jiangyin 201001050008 Time of Execution: I. Name, Model, Quantity, Amount and Notes of Product name Specification & model unit quantity Unit price Price(Yuan) notes Wire Rod 13mm ton 4000 4105 164,200,000 1. Payment against delivery (82B)] [Purchase Contract with Jiangsu Shagang Group Co., Ltd Jan. 01,2010 Shagang Time of Execution: I. Name, Model, Quantity, Amount and Notes of Product name Brand Specification & model unit quantity Unit price Total Price notes Wire Rod Shagang] [INDEPENDENT REGISTERED ACCOUNTING FIRM CONSENT We consent to the use of this Registration Statement on Form F-1, amendment No. 2, for Ossen Innovation Co., Ltd. of our report dated July 7, 2010, relating to the consolidated balance sheets of Ossen Innovation Co., Ltd. and Subsidiaries as of December 31, 2009 and 2008 and the related consolidated statements of operations, shareholders’] [Institute of Quantitative & Technical Economics, Chinese Academy of Social Sciences Letter of Consent October 8, 2010 We, Institute of Quantitative & Technical Economics, Chinese Academy of Social Sciences, hereby authorize Ossen Innovation Co., Ltd. to use the Industry Report on Chinese Pre-stressed Material Market developed by Mr. Liu Qiang, a research staff of our institute in case of need]
[Amendment No. 2 to FORM F-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 OSSEN INNOVATION CO., LTD. British Virgin Islands 3312 Not Applicable (State or other jurisdiction of incorporation or organization) (Primary standard industrial classification code number) (I.R.S. Employer Identification Number) 518 Shangcheng Road, Floor 17, Shanghai, 200120, People’s Republic of China +86 (21) 6888-8886 CT Corporation System 111] [Withers BVI ____________, 2010 Ossen Innovation Co. Ltd Floor 17, 518 Shangcheng Road Shanghai 200120 People's Republic of China Dear Sirs Ossen Innovation Co. Ltd Company Registration Statement IPO Ordinary Shares We have acted as counsel as to British Virgin Islands law to Ossen Innovation Co. Ltd (the ' 1. Documents Reviewed For the purpose of this opinion, we have] [KRAMER LEVIN NAFTALIS & FRANKEL _____________, 2010 Ossen Innovation Co. Ltd. 518 Shangehung Road Floor 17 Shanghai 200120 Peoples Republic of China Ladies and Gentlemen: “Taxation – U.S. Federal Income Taxation” 1177 Avenue of the Americas New York NY 10036-2714 Phone 212.715.9100 Fax 212.715.8000 www.kramerlevin.com also at 47 Avenue Hoche 75008 Paris France Taxation – U.S. Federal Income Taxation” We] [EMPLOYMENT AGREEMENT THIS EMPLOYMENT AGREEMENT (the “Agreement”) is effective this 26th day of _October__ 2010 (the “Effective Date”), between Ossen Innovation Co. Ltd., a British Virgin Islands company with its principal place of business located at 518 Shangcheng Road, Floor 17, Shanghai, 200120, People’s Republic of China (the “Company”), and Yilun Jin,(the “Executive”). WHEREAS, the Company desires to employ the] [Purchase Contract with Jiangyin Runde Logistics Co., Ltd. Jan. 5, 2010 Jiangyin 201001050008 Time of Execution: I. Name, Model, Quantity, Amount and Notes of Product name Specification & model unit quantity Unit price Price(Yuan) notes Wire Rod 13mm ton 4000 4105 164,200,000 1. Payment against delivery (82B)] [Purchase Contract with Jiangsu Shagang Group Co., Ltd Jan. 01,2010 Shagang Time of Execution: I. Name, Model, Quantity, Amount and Notes of Product name Brand Specification & model unit quantity Unit price Total Price notes Wire Rod Shagang] [INDEPENDENT REGISTERED ACCOUNTING FIRM CONSENT We consent to the use of this Registration Statement on Form F-1, amendment No. 2, for Ossen Innovation Co., Ltd. of our report dated July 7, 2010, relating to the consolidated balance sheets of Ossen Innovation Co., Ltd. and Subsidiaries as of December 31, 2009 and 2008 and the related consolidated statements of operations, shareholders’] [Institute of Quantitative & Technical Economics, Chinese Academy of Social Sciences Letter of Consent October 8, 2010 We, Institute of Quantitative & Technical Economics, Chinese Academy of Social Sciences, hereby authorize Ossen Innovation Co., Ltd. to use the Industry Report on Chinese Pre-stressed Material Market developed by Mr. Liu Qiang, a research staff of our institute in case of need]
[EXPLANATORY NOTE The Board of Directors (the "Board") of Ossen Innovation Co., Ltd. (the "Company") appointed Mr. Yilun Jin, as the Chief Financial Officer of the Company, effective October 26, 2010. Mr. Jin succeeds Mr. Zhiping Gu, who resigned and left the Company, effective October 25, 2010. There was no disagreement between Mr. Gu and the Company which led to]
[EXPLANATORY NOTE The Board of Directors (the "Board") of Ossen Innovation Co., Ltd. (the "Company") appointed Mr. Yilun Jin, as the Chief Financial Officer of the Company, effective October 26, 2010. Mr. Jin succeeds Mr. Zhiping Gu, who resigned and left the Company, effective October 25, 2010. There was no disagreement between Mr. Gu and the Company which led to]
[Registration No. 333-166720 PROSPECTUS SUPPLEMENT NO. 1 (To Prospectus dated October 15, 2010) SINOCOKING COAL AND COKE CHEMICAL INDUSTRIES, INC. 11,384,566 shares of Common Stock This Prospectus Supplement No. 1 amends and supplements the Prospectus dated October 15, 2010 (the “ Prospectus ”) of SinoCoking Coal and Coke Chemical Industries, Inc. (“ SinoCoking ”) relating to the offer and sale]
[Registration No. 333-166720 PROSPECTUS SUPPLEMENT NO. 1 (To Prospectus dated October 15, 2010) SINOCOKING COAL AND COKE CHEMICAL INDUSTRIES, INC. 11,384,566 shares of Common Stock This Prospectus Supplement No. 1 amends and supplements the Prospectus dated October 15, 2010 (the “ Prospectus ”) of SinoCoking Coal and Coke Chemical Industries, Inc. (“ SinoCoking ”) relating to the offer and sale]
[SinoCoking Coal and Coke Chemical Industries, Inc. Post-effective Amendment of its Resale Registration Statement on Form S-1 Declared Effective About SinoCoking SCOK SinoCoking Coal and Coke Chemical Industries, Inc., a Florida corporation (Nasdaq: acquisitions will be on terms and conditions anticipated on the date of this press release, and the Company makes no assurances with regard to any results of] [FORM 8-K CURRENT REPORT Date of Report (Date of earliest event reported): October 20, 2010 SINOCOKING COAL AND COKE CHEMICAL INDUSTRIES, INC. Florida 001-15931 59-3404233 (State or other jurisdiction of incorporation) (IRS Employer Identification Number) Kuanggong Road and Tiyu Road 10th Floor, Chengshi Xin Yong She, Tiyu Road, Xinhua District, Pingdingshan, Henan Province, China 467000 +86-3752882999 (Company’s telephone number, including]
[SinoCoking Coal and Coke Chemical Industries, Inc. Post-effective Amendment of its Resale Registration Statement on Form S-1 Declared Effective About SinoCoking SCOK SinoCoking Coal and Coke Chemical Industries, Inc., a Florida corporation (Nasdaq: acquisitions will be on terms and conditions anticipated on the date of this press release, and the Company makes no assurances with regard to any results of] [FORM 8-K CURRENT REPORT Date of Report (Date of earliest event reported): October 20, 2010 SINOCOKING COAL AND COKE CHEMICAL INDUSTRIES, INC. Florida 001-15931 59-3404233 (State or other jurisdiction of incorporation) (IRS Employer Identification Number) Kuanggong Road and Tiyu Road 10th Floor, Chengshi Xin Yong She, Tiyu Road, Xinhua District, Pingdingshan, Henan Province, China 467000 +86-3752882999 (Company’s telephone number, including]
[PROSPECTUS SINOCOKING COAL AND COKE CHEMICAL INDUSTRIES, INC. 11,384,566 shares of Common Stock ● 2,343,268 shares of common stock issued to non-U.S. investors; ● ● 5,001,667 shares of common stock issued to U.S. investors; and ● These securities will be offered for sale from time to time by the selling security holders identified in this prospectus in accordance with the]
